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.
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.
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.
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