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.
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