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trial balance

/ˈtraɪəl ˈbæləns/

翻译: 会计中用于验证账目记录是否正确的工作表,将所有账户的期末余额分别列入借方和贷方两栏,检查借贷合计是否相等。

1 个条目

phrase

/ˈtraɪəl ˈbæləns/C1formalbusiness
  • zh会计中用于验证账目记录是否正确的工作表,将所有账户的期末余额分别列入借方和贷方两栏,检查借贷合计是否相等。

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.

    zh试算表

    • 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.