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词汇 trial balance
释义

Definition of trial balance in English:

trial balance

noun
  • A statement of all debits and credits in a double-entry account book, with any disagreement indicating an error.

    试算表

    Example sentencesExamples
    • In the great bulk of cases a trial balance was patently impossible, as most of the impersonal accounts are not ruled off, and the work abounds in arithmetical slips and other blemishes.
    • However, there seem to be no trial balances of the whole system, nor balance sheets.
    • There were no computer records for anything past the end of October, and the end of that month was also the last time that a full trial balance print-out had been made and filed as part of council records.
    • The columnar trial balance form was similar to today's work sheet in that a trial balance was extended to various columns such as a balance sheet column and, in time, ‘the inclusion of a profit-and-loss column’.
    • This could put the trial balance out, which should never happen.
    • That is, the initial trial balance was extended to succeeding columns designated: inventory, business accounts, stock, and financial statement.
    • Drill down from the trial balance or any account to view source documents, double entries and allocations in every ledger.
    • It facilitated the accuracy of the account books by periodically balancing the books and extracting a trial balance, and it also permitted profit determination.
    • I could input customers and vendors, create invoices and orders, and print basic reports, including trial balance, income statement and balance sheet.
    • Also, client trial balances can be directly imported while maintaining the client's coding structure.

Definition of trial balance in US English:

trial balance

nounˌtrī(ə)l ˈbaləns
  • A statement of all debits and credits in a double-entry account book, with any disagreement indicating an error.

    试算表

    Example sentencesExamples
    • It facilitated the accuracy of the account books by periodically balancing the books and extracting a trial balance, and it also permitted profit determination.
    • Also, client trial balances can be directly imported while maintaining the client's coding structure.
    • There were no computer records for anything past the end of October, and the end of that month was also the last time that a full trial balance print-out had been made and filed as part of council records.
    • Drill down from the trial balance or any account to view source documents, double entries and allocations in every ledger.
    • This could put the trial balance out, which should never happen.
    • In the great bulk of cases a trial balance was patently impossible, as most of the impersonal accounts are not ruled off, and the work abounds in arithmetical slips and other blemishes.
    • That is, the initial trial balance was extended to succeeding columns designated: inventory, business accounts, stock, and financial statement.
    • However, there seem to be no trial balances of the whole system, nor balance sheets.
    • The columnar trial balance form was similar to today's work sheet in that a trial balance was extended to various columns such as a balance sheet column and, in time, ‘the inclusion of a profit-and-loss column’.
    • I could input customers and vendors, create invoices and orders, and print basic reports, including trial balance, income statement and balance sheet.
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