Preparing an adjusted trial balance proving again the equality of debits and credits in the ledger account.
编制调整后试算表,再次证明在分类账中的借项与贷项相等。
Preparing an adjusted trial balance, proving again the equality of debits and credits in the ledger account.
编制调整后试算表,再次证明在分类账中的借项与贷项相等。
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。
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);
Preparing an after-closing trial balance. Ensuring that the ledger "remains in balance after Posting of the closing entries."
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."
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。
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