adjusted trial balance
... accumulated depreciation 累计折旧 adjusted trial balance 调整后试算余额 adjusting entry 调整分录 ...
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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。
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.
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