trial balance; trial balance sheet

简明释义

试算表

英英释义

例句

1.The finance team used the trial balance 试算表 as a basis for preparing the financial statements.

财务团队使用试算表trial balance作为编制财务报表的基础。

2.The accountant noticed discrepancies while reviewing the trial balance sheet 试算表, indicating possible errors in data entry.

会计在审核试算表trial balance sheet时发现了差异，表明数据输入可能存在错误。

3.Before finalizing the accounts, we need to prepare the trial balance 试算表 to ensure that debits equal credits.

在最终确定账目之前，我们需要准备试算表trial balance以确保借方和贷方相等。

4.If the trial balance sheet 试算表 does not balance, further investigation is required to identify the source of the error.

如果试算表trial balance sheet不平衡，则需要进一步调查以确定错误的来源。

5.A trial balance 试算表 is usually prepared at the end of an accounting period to summarize all ledger balances.

通常在会计期间结束时准备试算表trial balance以总结所有分类账余额。

作文

The concept of trial balance or trial balance sheet is fundamental in the field of accounting. It serves as a crucial tool for accountants to ensure that the books are balanced and that there are no discrepancies in the financial records. A trial balance is essentially a summary of all the ledger accounts, where the total debits should equal the total credits. This equality is vital because it indicates that the double-entry bookkeeping system has been correctly applied. If the totals do not match, it signals that there may be errors in the recording of transactions, which could lead to inaccurate financial statements.To prepare a trial balance, an accountant lists all the accounts from the general ledger along with their respective balances at a specific point in time. The accounts are typically categorized into assets, liabilities, equity, revenues, and expenses. By organizing the accounts in this manner, it becomes easier to identify any discrepancies that may exist. One of the primary purposes of a trial balance is to verify the accuracy of the financial data before preparing the final financial statements, such as the income statement and the balance sheet. It acts as a checkpoint, allowing accountants to catch errors early in the process. For instance, if an accountant notices that the debits and credits do not align, they can go back through the transactions to find the source of the error. This could involve checking individual journal entries or reviewing the posting to the ledger accounts.Moreover, a trial balance is not just a tool for error detection; it also provides a snapshot of the financial position of a business at a given moment. Stakeholders, including management and investors, can use this information to assess the company's financial health. A well-prepared trial balance sheet can highlight areas of concern, such as excessive liabilities or insufficient cash flow, prompting further analysis and decision-making.In conclusion, understanding the significance of a trial balance and its role in the accounting process is essential for anyone involved in finance. It not only helps in maintaining accurate records but also aids in the preparation of reliable financial statements. As businesses grow and transactions become more complex, the importance of a trial balance sheet becomes even more pronounced. Accountants must be diligent in their work to ensure that every transaction is recorded accurately, and that the trial balance reflects the true state of the company’s finances. Ultimately, a well-maintained trial balance sheet is a cornerstone of sound financial management, providing a foundation for informed business decisions and strategic planning.

‘试算表’或‘试算表单’的概念在会计领域中是基础性的。它作为会计人员确保账目平衡并且财务记录没有差异的重要工具。‘试算表’本质上是所有分类账账户的汇总，其中总借方应等于总贷方。这种平衡至关重要，因为它表明复式记账系统已被正确应用。如果总额不匹配，则表示可能存在交易记录中的错误，这可能导致财务报表不准确。为了准备‘试算表’，会计人员列出所有来自总分类账的账户及其在特定时点的余额。账户通常分为资产、负债、股东权益、收入和费用。通过这种方式组织账户，可以更容易地识别可能存在的差异。‘试算表’的主要目的之一是验证财务数据的准确性，然后再准备最终的财务报表，如损益表和资产负债表。它充当一个检查点，使会计人员能够在过程中尽早发现错误。例如，如果会计人员注意到借贷不一致，他们可以回过头来检查交易以找到错误的来源。这可能涉及检查个别日记账条目或审查对分类账账户的过账。此外，‘试算表’不仅仅是错误检测的工具；它还提供了公司在特定时刻的财务状况快照。利益相关者，包括管理层和投资者，可以利用这些信息评估公司的财务健康状况。准备良好的‘试算表单’可以突出关注的领域，例如过高的负债或现金流不足，从而促使进一步分析和决策。总之，理解‘试算表’的重要性及其在会计过程中的作用对于任何参与财务活动的人来说都是必不可少的。它不仅有助于保持准确的记录，还帮助准备可靠的财务报表。随着企业的发展和交易变得更加复杂，‘试算表单’的重要性愈加明显。会计人员必须在工作中保持谨慎，以确保每一笔交易都被准确记录，并且‘试算表’反映出公司的真实财务状况。最终，维护良好的‘试算表单’是健全财务管理的基石，为明智的商业决策和战略规划提供了基础。