Vocab Bloom Hub

trial balance

/ˈtraɪəl ˈbæləns/

Tradução: Demonstrativo contábil que relaciona os saldos de todas as contas, agrupando-os em colunas de débito e crédito, para verificar se os totais de débito e crédito são iguais e confirmar a exatidão aritmética dos lançamentos.

1 verbete

phrase

/ˈtraɪəl ˈbæləns/C1formalbusiness
  • ptDemonstrativo contábil que relaciona os saldos de todas as contas, agrupando-os em colunas de débito e crédito, para verificar se os totais de débito e crédito são iguais e confirmar a exatidão aritmética dos lançamentos.

A bookkeeping worksheet in which the balances of all ledgers are compiled into debit and credit columns to verify that total debits equal total credits, ensuring the accounting records are mathematically correct.

  1. Accounting statementB2formal

    A bookkeeping worksheet in which the balances of all ledgers are compiled into debit and credit columns to ensure that total debits equal total credits.

    ptBalancete

    • The accountant prepared the trial balance at the end of the month.
    • A trial balance helps detect errors in the double-entry system.
    • If the trial balance doesn't balance, there is an error in the books.