adjusted trial balance
英 [əˈdʒʌstɪd ˈtraɪəl ˈbæləns]
美 [əˈdʒʌstɪd ˈtraɪəl ˈbæləns]
调整后试算表
双语例句
- The preparation of the adjusted trial balance is a very useful step in the accounting cycle.
编制调整后试算表是会计循环中非常有用的一个环节。 - 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.
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。 - 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.
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。