试算平衡表

未调整的试算平衡表和调整后的试算平衡表已经讨论过。

A third trial balance usually is taken after the closing entries have been posted .

财务报表及试算平衡表；

Financial Statements and Trial Balance ;

编制试算平衡表的目的是验证记录的准确性，以及为编制财务报表做好准备。

It is prepared at the close of an accounting period after transactions have been recorded .

试算平衡表多数不平衡的情形都可以通过计算试算平衡表中借贷方合计的差额而被发现。

Many out-of-balance conditions can be detected by computing the difference between total debits and total credits on the trial balance .

编制月度试算平衡表；编制月度利润表、负债表及现金流量表；

Prepare the trial balance on a monthly basis ; prepare the income statement and balance sheet , cash flow statement ;

试算平衡表是列示所有帐户余额，且按资产、负债和所有者权益顺序列示会计资料。

A trial balance is a list of all accounts with their balances-as-sets first , followed by liabilities and then owner 's equity .

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 .