______是利用“资产=负债+所有者权益”的平衡原理，按照记账规则的要求，通过汇总、计算和比较来检查会计账户处理和账簿记录的正确性与完整性的一种方法。
A. 账本
B. 账簿
C. 会计基本等式
D. 试算平衡
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-- Have you considered ______ your job as a teacher -- Yes. I like the job because a teacher is often considered ______ a gardener.
A. to change; to be
B. to change; being
C. changing; being
D. changing; to be
When he was a boy, he used to go there and watch ______.
A. to repair bicycles
B. bicycles to be repaired
C. bicycles being repaired
D. repairing bicycles
He spoke clearly in order to ______.
A. make him understanding
B. make him understand
C. make himself understood
D. make himself understand
成本类科目的记账规则是______。
A. 借方表示增加
B. 贷方表示增加
C. 一般余额在贷方
D. 一般余额在借方
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