periodic trial balance

简明释义

期末试算表

英英释义

例句

1.Our software automatically generates a periodic trial balance 定期试算表 at the end of each accounting period.

我们的软件在每个会计期间结束时自动生成一份定期试算表。

2.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，会计准备一份定期试算表，以确保所有账户的余额相符。

3.The periodic trial balance 定期试算表 revealed discrepancies in the accounts that needed to be investigated.

这份定期试算表揭示了需要调查的账户差异。

4.The finance team uses the periodic trial balance 定期试算表 to prepare for the annual audit.

财务团队利用定期试算表为年度审计做准备。

5.Before closing the books for the quarter, we need to review the periodic trial balance 定期试算表 to identify any errors.

在关闭季度账簿之前，我们需要审查一下定期试算表以识别任何错误。

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 document plays a significant role in the accounting cycle, as it helps verify that the total debits equal the total credits in the ledger accounts, thereby confirming the accuracy of the financial data.A periodic trial balance is typically prepared at regular intervals, such as monthly, quarterly, or annually. By compiling this document periodically, businesses can monitor their financial health and identify any discrepancies early in the accounting period. This proactive approach allows accountants to make necessary adjustments before finalizing the financial statements.The process of preparing a periodic trial balance involves listing all the accounts from the general ledger along with their respective balances. The debits are recorded on one side, while the credits are on the other. Once all accounts are listed, the totals for both sides are calculated. If the totals match, it indicates that the accounts are in balance, which is a good sign of accuracy in the bookkeeping process. However, if there is a discrepancy, it signals that further investigation is needed to locate and rectify the errors.One of the primary benefits of using a periodic trial balance is that it provides a snapshot of the company's financial position at a given point in time. This information is invaluable for management when making decisions regarding budgeting, investing, and operational strategies. Additionally, having an accurate periodic trial balance can facilitate smoother audits, as auditors rely on this document to verify the accuracy of the financial statements.Moreover, the periodic trial balance serves as a tool for internal controls. By regularly reviewing this document, companies can detect fraud or mismanagement of funds. It acts as a checkpoint that reinforces accountability among employees handling financial transactions. In essence, it helps ensure that all financial activities are accurately recorded and reported.Despite its importance, some small businesses may overlook the necessity of preparing a periodic trial balance. They might believe that their simple accounting systems do not require such formal documentation. However, even small enterprises can benefit from this practice. By implementing a periodic trial balance, they can better understand their financial situation and avoid potential pitfalls that could arise from inaccurate bookkeeping.In conclusion, the periodic trial balance is a fundamental aspect of the accounting process that cannot be ignored. It not only aids in verifying the accuracy of financial records but also provides crucial insights into a company’s financial health. Regularly preparing and reviewing a periodic trial balance can help businesses maintain their financial integrity and make informed decisions for the future. Therefore, whether you are a large corporation or a small business, incorporating a periodic trial balance into your accounting practices is a wise investment in your financial management strategy.

在会计的世界中，保持准确的财务记录对任何企业来说都是至关重要的。会计师用来确保财务报表完整性的重要工具之一就是定期试算表。该文档在会计周期中发挥着重要作用，因为它有助于验证总借方是否等于总贷方，从而确认财务数据的准确性。定期试算表通常在固定的时间间隔内编制，例如每月、每季度或每年。通过定期编制该文档，企业可以监控其财务健康状况，并在会计期间早期识别任何差异。这种主动的方法使会计师能够在最终确定财务报表之前进行必要的调整。准备定期试算表的过程包括列出来自总分类账的所有账户及其各自的余额。借方记录在一侧，而贷方记录在另一侧。一旦列出所有账户，就计算两侧的总额。如果总额匹配，则表明账户平衡，这是一种会计记录准确性的良好迹象。然而，如果存在差异，则表示需要进一步调查以找到并纠正错误。使用定期试算表的主要好处之一是，它提供了公司在特定时间点的财务状况快照。这些信息对于管理层在预算、投资和运营策略方面做出决策是无价的。此外，拥有准确的定期试算表可以使审计过程更加顺利，因为审计师依赖该文档来验证财务报表的准确性。此外，定期试算表还作为内部控制的一种工具。通过定期审查该文档，公司可以发现欺诈或资金管理不善的情况。它充当一个检查点，加强了处理财务交易的员工的问责制。本质上，它有助于确保所有财务活动都被准确记录和报告。尽管其重要性，一些小企业可能会忽视编制定期试算表的必要性。他们可能认为自己的简单会计系统不需要如此正式的文档。然而，即使是小企业也能从这一做法中受益。通过实施定期试算表，他们可以更好地了解财务状况，避免因会计记录不准确而可能出现的陷阱。总之，定期试算表是会计过程中不可忽视的基本组成部分。它不仅有助于验证财务记录的准确性，还提供了有关公司财务健康状况的关键见解。定期准备和审查定期试算表可以帮助企业维护财务完整性，并为未来做出明智的决策。因此，无论您是大型企业还是小型企业，将定期试算表纳入您的会计实践都是对财务管理策略的明智投资。