a statement of all debits and credits in a double-entry account book, with any disagreement indicating an error
试算表。
n. 试算表
Preparing a trial balance.
编制试算平衡表。
Prepare trial balance and financial reports.
准备试算表和财务报表。
Account balance trial balance preview before Posting.
过账前会计科目结算及试算表预览。
Errors are easily made that prevent the trial balance from balancing.
致使试算表不平衡的错误是很容易犯的。
The trial balance can make the preparation of financial statements easier.
试算表可以使财务报表的编制更加容易。
试算平衡表(Trial Balance)定期地加计分类账各账户的借贷方发生及余额的合计数,用以检查借贷方是否平衡暨账户记录有无错误的一种表式。通过总分类账户本期发生额和余额对照表,除可验算全部总分类账户发生额及期末余额是否平衡外,还可一般地了解该期间经济活动和预算执行的概况;另外,该表提供的数据通过必要的计算和调整,也可作为编制会计报表的重要依据。该表通常设有“账户名称”栏和“期初余额”、 “本期发生额”、“期末余额”三个金额栏。
a statement of all debits and credits in a double-entry account book, with any disagreement indicating an error
试算表。