... 3. writing-up general ledger （填写总账簿） preparing trial balance （准备试算平衡表） 4. year end adjustments （年终调整） ...
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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。
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