trial balance of balances

简明释义

余额试算表

英英释义

例句

1.It is crucial to have a trial balance of balances 余额试算表 prepared before the audit begins.

在审计开始之前，准备一份余额试算表 trial balance of balances 是至关重要的。

2.The accountant presented the trial balance of balances 余额试算表 during the meeting to show the financial position of the company.

会计在会议上展示了余额试算表 trial balance of balances，以显示公司的财务状况。

3.After entering all transactions, we generated a trial balance of balances 余额试算表 to verify our bookkeeping.

在录入所有交易后，我们生成了一份余额试算表 trial balance of balances 来验证我们的记账。

4.Before finalizing the accounts, we need to prepare a trial balance of balances 余额试算表 to ensure everything is accurate.

在最终确定账目之前，我们需要准备一份余额试算表 trial balance of balances 来确保一切准确无误。

5.The trial balance of balances 余额试算表 revealed discrepancies that needed to be investigated further.

这份余额试算表 trial balance of balances 显示出需要进一步调查的差异。

作文

In the world of accounting, maintaining accurate financial records is crucial for any business. One of the key tools used by accountants to ensure that their books are in order is the concept of a trial balance of balances. This term refers to a financial statement that summarizes the balances of all ledger accounts at a specific point in time. The primary purpose of a trial balance of balances is to verify that the total debits equal the total credits in the double-entry bookkeeping system. To understand the significance of a trial balance of balances, we must first delve into the fundamentals of double-entry accounting. In this system, every financial transaction affects at least two accounts, with one account being debited and another being credited. This ensures that the accounting equation—Assets = Liabilities + Equity—remains balanced. However, errors can occur during this process, leading to discrepancies in the financial statements. A trial balance of balances acts as a checkpoint to identify these errors before preparing the final financial statements.The preparation of a trial balance of balances involves listing all the accounts from the general ledger along with their respective balances. These balances are then categorized into debit and credit columns. Once the totals for both columns are calculated, they should match. If the totals do not match, it indicates that there is an error somewhere in the accounting records. This could be due to various reasons such as incorrect data entry, missed transactions, or miscalculations.Once the trial balance of balances is prepared and verified, it serves as a foundation for creating the financial statements, including the income statement and balance sheet. By ensuring that the debits and credits are balanced, businesses can confidently present their financial position to stakeholders, investors, and regulatory bodies. Furthermore, a well-prepared trial balance of balances can assist in making informed business decisions, as it provides a clear picture of the company’s financial health.In conclusion, the trial balance of balances is an essential component of the accounting process. It not only helps in identifying discrepancies in the financial records but also ensures the integrity of the financial statements. For any business, understanding and utilizing the trial balance of balances effectively can lead to better financial management and decision-making. As such, accountants must pay close attention to this critical tool to maintain the accuracy and reliability of financial reporting.

在会计领域，保持准确的财务记录对任何企业来说都是至关重要的。会计师用来确保账本整洁的关键工具之一就是“trial balance of balances”这个概念。这个术语指的是在特定时间点上总结所有分类账账户余额的财务报表。“trial balance of balances”的主要目的是验证在复式记账系统中总借方是否等于总贷方。为了理解“trial balance of balances”的重要性，我们必须首先深入了解复式记账的基本原理。在这个系统中，每一笔财务交易都会影响至少两个账户，其中一个账户被借记，另一个账户被贷记。这确保了会计等式——资产 = 负债 + 权益——保持平衡。然而，在这个过程中可能会发生错误，导致财务报表中的差异。“trial balance of balances”作为一个检查点，可以在准备最终财务报表之前识别这些错误。编制“trial balance of balances”涉及列出总账中的所有账户及其各自的余额。这些余额随后被分类到借方和贷方列中。一旦计算出两个列的总和，它们应该匹配。如果总和不匹配，这表明会计记录中存在某个地方的错误。这可能是由于各种原因造成的，例如数据输入错误、遗漏交易或计算错误。一旦“trial balance of balances”被准备和验证，它就为创建财务报表奠定了基础，包括损益表和资产负债表。通过确保借方和贷方平衡，企业可以自信地向利益相关者、投资者和监管机构展示其财务状况。此外，准备良好的“trial balance of balances”可以帮助做出明智的商业决策，因为它提供了公司财务健康状况的清晰图景。总之，“trial balance of balances”是会计过程中的一个重要组成部分。它不仅有助于识别财务记录中的差异，还确保了财务报表的完整性。对于任何企业来说，理解和有效利用“trial balance of balances”可以带来更好的财务管理和决策。因此，会计师必须密切关注这一关键工具，以维护财务报告的准确性和可靠性。