英:[ˈtraiəl ˈbæləns]
美:[ˈtraɪəl ˈbæləns]
英:[ˈtraiəl ˈbæləns]
美:[ˈtraɪəl ˈbæləns]
试算表;
noun
a list of the debit and credit balances of accounts in a double-entry ledger at a given date prepared primarily to test their equality
实验表
试算表
The first known use of trial balance was in 1838
1 There was no bank record or trial balance that could be used to verify that Sloan’s total assets exceeded the $5,000 net capital requirement for broker-dealers at the time.
2 Prepare trial balance and management account.
准备试算表和管理帐户。
3 In brief, the trial balance proves only one aspect of the ledger, and that is the equality of debits and credits.
简言之,试算表只证明分类账的一个方面,即借方和贷方相等。
4 We could easily develop a trial balance by posting our transactionsdirectly into the ledger journal altogether.
实际上,我们可以轻松地通过张贴我们的交易直接进入总帐,然后将它们一起交,而使他们平衡.
5 A suspense accountan account showing a balance equal to the difference in the trial balance totals.
如试算表之总额不相同,将借方与贷方差异的馀额记入暂记帐户内.
1 试算表