摘要，节略 商务用语：transit abstract 中转货物摘录 abstract of posting 过账分类表 abstract of posting 过账分类表 make an abstract of 把…的要点摘录下来 .
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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.
编制结账后试算表，确保在结账分录过账之后分类账仍保持平衡。
Preparing an after-closing trial balance. Ensuring that the ledger "remains in balance after Posting of the closing entries."
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