| 词汇 | trial-balance |
| 释义 | trial balance noun[ C,usually singular ] ACCOUNTINGukus(abbreviationt.b.) in double-entry bookkeeping, the act of adding the credit and debit columns of all accounts to check that they are equal in order to show that the accounts are correct: The trial balance will fail to balance if both aspects of a transaction are not recorded. Examples of trial balancetrial balance The ending balance on the trialbalance sheet for accounts receivable is usually a debit. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. As a partial check that the posting process was done correctly, a working document called an "unadjusted trialbalance" is created. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. Suppliers are now requested to supply frequent aged trialbalance down loads on all their accounts receivable to commercial credit reporting agencies. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. He demonstrated year-end closing entries and proposed that a trialbalance be used to prove a balanced ledger. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. These non-cash expenses are recorded in the accounting books "after" a trialbalance is calculated to ensure that cash transactions have been recorded accurately. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. The extraction of account balances is called a trialbalance. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. Discrepancies in the accounts can be corrected and a fresh trialbalance viewed immediately. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. This results in a listing called the "adjusted trialbalance". From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. The profit and loss statement and balance sheet and other financial reports can then be produced using the ledger accounts listed on the trialbalance. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. From these nominal ledger accounts a trialbalance can be created. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. These examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors. |
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