如果没有编制工作底稿，结账凭证可以从工作底稿获得，或者从被调整的试算平衡表获得。
The closing entries can be (a) taken directly from the worksheet, or (b) developed from the adjusted trial balance, if a worksheet is not prepared.
本文主要介绍了通过工作底稿法编制“现金流量表”的几点问题，其中主要说明了如何编制调整分录。
The paper introduces several problems in drawing up cash flow table by working manuscript. Its emphasis is on how to draw up adjusting subcategory.
第五步：准备工作底稿财务报表直到所有调整分录编制完成才可以编制。
Step 5. prepare a Worksheet the financial statements cannot be prepared until all of the necessary adjusting entries have been formulated.
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）；
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.
第三条审计工作底稿按编制顺序可分为分项目审计工作底稿和汇总审计工作底稿。
Article 3 audit working papers may be divided into assignment-specific and summery audit working papers according to their sequence of preparation.
第三条审计工作底稿按编制顺序可分为分项目审计工作底稿和汇总审计工作底稿。
Article 3 audit working papers may be divided into assignment-specific and summery audit working papers according to their sequence of preparation.
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