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.
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。
These types of errors will not be discovered by preparing a trial balance; additional analysis would be required.
当你支付了账单，你不需要动损益表，仅简单地在试算平衡表帐上作同时减少30，000现金及递延费用的分录就可以了。
Then when you pay the bill, you don't touch the P&L, its simply a balance sheet entry that reduces Cash and reduces Accrued Expenses by $30,000.
试算平衡表是所有账户的平衡，划分为借方和贷方。T。
The trial balance is a list of all accounts with their balances, divides as debit or credit.
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 unadjusted trial balance must be adjusted to in corporate the effects of all of the adjusting entries.
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。
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.
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。
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。
A trial balance is a list of all accounts with their balances-as-sets first, followed by liabilities and then owner's equity.
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