англо » немецкий

ˈtri·al bal·ance СУЩ. ФИНАНС.

trial balance СУЩ. БУХГ.

Специальная лексика

Одноязычные примеры (не проверены редакцией PONS)

английский
Discrepancies in the accounts can be corrected and a fresh trial balance viewed immediately.
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The profit and loss statement and balance sheet and other financial reports can then be produced using the ledger accounts listed on the trial balance.
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He demonstrated year-end closing entries and proposed that a trial balance be used to prove a balanced ledger.
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The trial balance, which is usually prepared using the double-entry accounting system, forms the basis for preparing the financial statements.
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The ending balance on the trial balance sheet for accounts receivable is usually a debit.
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Individual transactions are posted both to the controlling account and the corresponding subsidiary ledger, and the totals for both are compared when preparing a trial balance to ensure accuracy.
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The extraction of account balances is called a trial balance.
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These non-cash expenses are recorded in the accounting books "after" a trial balance is calculated to ensure that cash transactions have been recorded accurately.
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The purpose of the trial balance is, at a preliminary stage of the financial statement preparation process, to ensure the equality of the total debits and credits.
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The subsidiary ledger balance is compared with its controlling account balance as part of the process of preparing a trial balance.
en.wikipedia.org

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