These types of errors will not be discovered by preparing a trial balance; additional analysis would be required.

通过编制试算平衡表以上各种类型的错误不会被发现，因此需要额外的分析。

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After the adjustments are journalized and posted, a useful step in preparing the financial statements is to list the accounts, along with their adjusted balances, on an adjusted trial balance.

会计基础知识（会计恒等式与账户、交易记录、分类账与日记账、基本会计报表、工作底稿的编制与使用等）；

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