英语释义

• a balance of debits and credits in double-entry bookkeeping; drawn up to test their equality

片语

weekly trial balance每周试算表

spreadsheet program电子制表程序；试算表

a trial Balance试算表

trial l balance试算表

Preparing A Trial Balance编制试算平衡表

classified d trial balance分类试算表

haha trial balance试算表

Advanced Trial Balance Questions高级报表题目

general ledger trial balance总帐试算表

spreadsheets电子表格；电子数据表；试算表；空白表格程序

comparative trial balance[会计]

英汉例句

• accountants often use a work sheet to help move data from the trial balance to the linancial statements.

  会计人员经常利用于结帐计算表（工作底稿），将试算平衡表中的资料转记至财务报表。

• in brief, the trial balance proves only one aspect of the ledger, and that is the equality of debits and credits.

  简言之，余额试算表只能证明分类账记录的一个方面，即其借贷方金额是相等的。

• checks during data importing for missing dimension values, trial balance debit or credit, and intercompany activity that has been tagged for internal and external trading.

  检查数据导入时缺少维度值，试算表借记卡或信用卡，和公司间的活动已标记为内部和外部贸易。

• errors are easily made that prevent the trial balance from balancing.

  致使试算表不平衡的错误是很容易犯的。

• the unadjusted trial balance must be adjusted to in corporate the effects of all of the adjusting entries.

  未经调整的试算平衡表必须调整所有对公司有影响的调整分录。

• the trial balance can make the preparation of financial statements easier.

  试算表可以使财务报表的编制更加容易。

• the preparation of a trial balance can not prove that transactions have been correctly recorded in the proper accounts.

  试算表不能证明经济业务已被正确地记入适当的账户。

• this trial balance is prepared before the adjusting entries are made; therefore, it is often called the unadjusted trial balance. a trial balance lists each account with its debit or credit balance.

  因此，它通常被称为期末调整的试算平衡表一个试算平衡表列示了所有的借方和贷方科目。

• the trial balance is a list of all accounts with their balances, divides as debit or credit.

  试算平衡表是所有账户的平衡，划分为借方和贷方。t。

• preparing an adjusted trial balance proving again the equality of debits and credits in the ledger account.

  编制调整后试算表，再次证明在分类账中的借项与贷项相等。

• the trial balance can prove the equality of debit and credit balances in the ledger accounts.

  试算表能证明分类账帐户的借方余额和贷方余额是否相等。

• the trial balance is usually a two-column schedule listing the names and balances are listed in the left-hand column and the credit balances in the right-hand column.

  借方余额被列示在靠左的一栏里，而贷方余额则被显示在靠右的一列里。

• after the adjusting entries have been posted an adjusted trial balance can be made to test the equality of total debit and total credit balance of all ledger accounts.

  调整分录过账后，就可以编制调整后试算表，以检查所有分类账账户的借方余额和贷方余额总计是否相等。

• a trial balance is a list of all accounts with their balances—as-sets first, followed by liabilities and then owner's equity.

  试算平衡表是列示所有帐户余额，且按资产、负债和所有者权益顺序列示会计资料。

• even if the trial balance does show total debits equal to total credits, there may be errors.

  即使试算平衡表借贷相等，也可能存在错误。

• the preparation of the adjusted trial balance is a very useful step in the accounting cycle.

  编制调整后试算表是会计循环中非常有用的一个环节。

• prepare the trial balance on a monthly basis; prepare the income statement and balance sheet, cash flow statement;

  编制月度试算平衡表；编制月度利润表、负债表及现金流量表；

• prepare the trial balance to make sure that debits equal credit;

  準备试算表，确保借贷相等。

• the trial balance is a useful accounting device despite its limitations.

  试算表尽管有其局限性，但仍然是种有用的会计工具。