The trial balance

Prepare the trial balance on a monthly basis ; prepare the income statement and balance sheet , cash flow statement ;

编制月度试算平衡表；编制月度利润表、负债表及现金流量表；

The trial balance can make the preparation of financial statements easier .

试算表可以使财务报表的编制更加容易。

Errors are easily made that prevent the trial balance from balancing .

致使试算表不平衡的错误是很容易犯的。

The trial balance is a useful accounting device despite its limitations .

试算表尽管有其局限性，但仍然是种有用的会计工具。

The trial balance can prove the equality of debit and credit balances in the ledger accounts .

试算表能证明分类账帐户的借方余额和贷方余额是否相等。

The trial balance is usually a two-column schedule listing the names and balances are listed in the left-hand column and the credit balances in the right-hand column .

借方余额被列示在靠左的一栏里，而贷方余额则被显示在靠右的一列里。

The preparation of a trial balance can not prove that transactions have been correctly recorded in the proper accounts .

试算表不能证明经济业务已被正确地记入适当的账户。

The preparation of the adjusted trial balance is a very useful step in the accounting cycle .

编制调整后试算表是会计循环中非常有用的一个环节。

Many out-of-balance conditions can be detected by computing the difference between total debits and total credits on the trial balance .

试算平衡表多数不平衡的情形都可以通过计算试算平衡表中借贷方合计的差额而被发现。

The closing entries can be ( a ) taken directly from the worksheet , or ( b ) developed from the adjusted trial balance , if a worksheet is not prepared .

如果没有编制工作底稿，结账凭证可以从工作底稿获得，或者从被调整的试算平衡表获得。

This paper maintains that the applicable law be chosen in accordance with the particular legal relationships and the relevant conflict rules , in order to achieve the justice of the trial and the balance of interests between the parties .

主张依据不同法律关系，合理运用相关冲突规范选择法律，以达到案件的公正处理和当事人之间的利益平衡。