Trial Balance（试算平衡表）

定义
试算平衡表是会计中用于检查账户余额是否平衡的表格。其主要目的是确保所有的借方和贷方总额相等。试算平衡表并非财务报告，它只是为确保账目正确而准备的初步账单。

音标
/trɑɪəl ˈbæl.əns/

翻译
试算平衡表

读音

Trial /ˈtraɪəl/ （发音为“trai-uhl”）

Balance /ˈbæl.əns/ （发音为“bæ-ləns”）

用法
试算平衡表用于确保企业的账务准确无误，检查所有借贷交易的总额是否平衡。它是财务报告编制之前的一个检查步骤。通常在月末、季末或年末制作。

例句

The accountant prepared the trial balance to ensure the books were accurate.

After entering all the transactions, a trial balance was created to verify the totals.

A trial balance helps in identifying any errors made during the accounting period.

The company reviewed the trial balance before finalizing the financial statements.

The trial balance showed an imbalance, prompting the accountant to check the entries again.

Preparing a trial balance is one of the first steps in the accounting cycle.

The trial balance was balanced, meaning that the debits equaled the credits.

The trial balance did not match, indicating there was an error in the ledger.

A trial balance can help spot errors such as transposed numbers or omissions.

If the trial balance is not correct, the financial statements will be inaccurate.

短语搭配

Prepare a trial balance (准备试算平衡表)

Verify the trial balance (核实试算平衡表)

Correct the trial balance (纠正试算平衡表)

Check the trial balance (检查试算平衡表)

Trial balance worksheet (试算平衡表工作表)

Trial balance error (试算平衡表错误)

试算平衡表作为会计过程中的一个重要工具，帮助确保账户记录的准确性，避免财务报告出现错误。