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trial balance 【會計】試算表。

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To develop knowledge and understanding of the operational aspects of maintaining accounting systems and procedures relating to invoicing , receipts and payments , recording income and expenditure , the preparation of ledger accounts , and the preparation of an initial trial balance 學習并理解有關開具發票、收款和付款、記錄收入和支出、編制分類帳帳戶以及編制初期試算表的會計系統和流程的操作知識。

It should generate a variety of accounting reports , including financial statements and trial balances , that aid management in operating a business 它需要建立多種會計報表,包括財務報表和試算平衡表,來幫助企業經營管理。

Second , summarize debit and credit amounts and calculating the balances of the ledger accounts , and prepare an ( unadjust ? ed ) trial balance 其次,將各個分類帳戶匯總出借方或貸方余額,根據各帳戶余額編制調整前試算表。

Many out - of - balance conditions can be detected by computing the difference between total debits and total credits on the trial balance 試算平衡表多數不平衡的情形都可以通過計算試算平衡表中借貸方合計的差額而被發現。

Posting , trial balances , financial statements , and closing procedures are carried out automatically in a computerized accounting system 在計算機會計系統中,過賬、試算平衡、財務決算、結帳都是自動執行的。

A trial balance is a list of all accounts with their balances ? as ? sets first , followed by liabilities and then owner ' s equity 試算平衡表是列示所有帳戶余額,且按資產、負債和所有者權益順序列示會計資料。

Verify that the monthly trial balance of accounts receivables are correctly aged and the totals are in agreement with the controls 審核試算平行表、審查應收帳報表中的賬齡情況是否正確。

Accountants often use a work sheet to help move data from the trial balance to the linancial statements 會計人員經常利用于結帳計算表(工作底稿) ,將試算平衡表中的數據轉記至財務報表。

To assist in monthly financial closings , review monthly trial balance and correct errors and reconcile bank statements 輔助每月財務結賬,審核每月試算平衡并改正錯誤,協調銀行結單。

The trial balance provides a check on accuracy by showing whether the total debits equal the total credits 試算平衡表通過檢查借方與貸方余額合計是否相等,以檢驗會計處理的準確性。

Conversion of branch trial balance 分支機構試算表折算

Fourth , prepare an adjusted trial balance 第四,編制調整后試算表。

Account balance trial balance preview before posting 過賬前會計科目結算及試算表預覽