periodic trial balance

简明释义

定期试算表

英英释义

例句

1.During the audit, the auditor reviewed the periodic trial balance 定期试算表 to verify the accuracy of the records.

在审计过程中，审计员审查了定期试算表 periodic trial balance，以验证记录的准确性。

2.Every quarter, the finance team analyzes the periodic trial balance 定期试算表 to track performance and make necessary adjustments.

每个季度，财务团队都会分析定期试算表 periodic trial balance，以跟踪业绩并进行必要的调整。

3.The manager requested a periodic trial balance 定期试算表 to assess the financial health of the business.

经理要求提供一份定期试算表 periodic trial balance，以评估公司的财务状况。

4.At the end of each month, the accountant prepares a periodic trial balance 定期试算表 to ensure that all accounts are balanced.

每个月结束时，会计师准备一份定期试算表 periodic trial balance，以确保所有账户平衡。

5.The periodic trial balance 定期试算表 helps identify discrepancies in the accounting records before finalizing the financial statements.

在最终确定财务报表之前，定期试算表 periodic trial balance 有助于识别会计记录中的差异。

作文

In the world of accounting, maintaining accurate financial records is crucial for any business. One of the essential tools that accountants use to ensure the integrity of their financial statements is the periodic trial balance. This financial report serves as a snapshot of a company's accounts at a specific point in time, allowing accountants to verify that the total debits equal the total credits in the ledger. The periodic trial balance is typically prepared at regular intervals, such as monthly, quarterly, or annually, depending on the needs of the business and its reporting requirements.The primary purpose of a periodic trial balance is to identify any discrepancies or errors in the accounting records. By comparing the total debits and credits, accountants can quickly spot any imbalances that may indicate mistakes in data entry, misclassifications, or other issues that could affect the accuracy of the financial statements. This process is vital for ensuring that the company’s financial health is accurately represented and that stakeholders can make informed decisions based on reliable information.Moreover, the periodic trial balance acts as a preliminary step before preparing more detailed financial statements, such as the income statement and balance sheet. Once the trial balance has been confirmed to be accurate, accountants can proceed with adjusting entries, which may include accruals, deferrals, and estimates, to ensure that the financial statements reflect the true economic condition of the business.In addition to aiding in error detection, the periodic trial balance also provides valuable insights into the overall financial performance of a company. By analyzing the trends in account balances over different periods, management can assess the effectiveness of their financial strategies and make necessary adjustments to improve profitability and cash flow. For instance, if the trial balance indicates a consistent increase in accounts receivable, it may prompt management to investigate collection processes or evaluate credit policies.Furthermore, the periodic trial balance is an essential tool for internal controls. It helps ensure that all transactions are recorded accurately and that there are no unauthorized or fraudulent activities taking place within the organization. Regular preparation of the trial balance can foster a culture of accountability among employees and promote transparency in financial reporting.In conclusion, the periodic trial balance is a fundamental aspect of the accounting process that plays a critical role in maintaining the accuracy and reliability of financial records. By regularly preparing this report, businesses can detect errors, prepare for financial statement reporting, gain insights into their financial performance, and strengthen internal controls. For accountants and business owners alike, understanding and utilizing the periodic trial balance is essential for effective financial management and decision-making. Its importance cannot be overstated, as it underpins the very foundation of sound accounting practices and contributes to the overall success of a business.

在会计领域，维护准确的财务记录对任何企业来说都是至关重要的。会计人员用来确保财务报表完整性的基本工具之一是定期试算表。这个财务报告在特定时点提供了公司账户的快照，使会计人员能够验证总借方是否等于总贷方。定期试算表通常在定期间隔内编制，例如每月、每季度或每年，具体取决于企业的需求及其报告要求。定期试算表的主要目的是识别会计记录中的任何差异或错误。通过比较总借方和贷方，会计人员可以迅速发现任何不平衡，这可能表明数据输入错误、分类错误或其他可能影响财务报表准确性的问题。这个过程对于确保公司的财务健康状况得到准确反映至关重要，以便利益相关者可以基于可靠的信息做出明智的决策。此外，定期试算表作为准备更详细的财务报表（如损益表和资产负债表）的初步步骤。一旦试算表被确认准确，会计人员就可以进行调整分录，包括应计、递延和估计，以确保财务报表反映公司的真实经济状况。除了帮助发现错误外，定期试算表还提供了关于公司整体财务表现的宝贵见解。通过分析不同期间账户余额的趋势，管理层可以评估其财务策略的有效性，并根据需要进行调整以改善盈利能力和现金流。例如，如果试算表显示应收账款持续增加，可能会促使管理层调查收款流程或评估信用政策。此外，定期试算表是内部控制的重要工具。它有助于确保所有交易都被准确记录，并且组织内没有未经授权或欺诈活动。定期编制试算表可以在员工中培养责任感，并促进财务报告的透明度。总之，定期试算表是会计过程中一个基本的方面，在维护财务记录的准确性和可靠性方面发挥着关键作用。通过定期编制此报告，企业可以发现错误，为财务报表报告做好准备，获得财务表现的洞察，并加强内部控制。对于会计师和企业主来说，理解和利用定期试算表对于有效的财务管理和决策至关重要。它的重要性不容小觑，因为它构成了健全会计实践的基础，并有助于企业的整体成功。