方法的实质是建立包含不同经济业务类型的自动化分录表。

The essence of the method is to construct automatic entry table which contains different finance types.

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当你支付账单时，不涉及损益表，这仅仅是一笔平衡记账分录：减少”现金“3万美元，同时减少”应付费用“3万美元。

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.

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调整分录过账后，就可以编制调整后试算表，以检查所有分类账账户的借方余额和贷方余额总计是否相等。

After the adjusting entries have been posted an adjusted trial balance can be made to test the equality of total debit and total credit balance of all ledger accounts.

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