因此，它通常被称为期末调整的试算平衡表一个试算平衡表列示了所有的借方和贷方科目。

This trial balance is prepared before the adjusting entries are made; therefore, it is often called the unadjusted trial balance. A trial balance lists each account with its debit or credit balance.

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期末，“应交税金——应交增值税(待转销项税额)”科目如有贷方余额，表示尚未收到的销项税额。

The final, "taxes payable VAT (stay - recognition tax)" subjects such as a credit balance, said the output tax has not yet received.

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