单词 | trial balance |
释义 | > as lemmastrial balance trial balance n. in book-keeping by double entry, an addition of the whole of the entries on each side of the ledger, when the sum of the debits ought to balance the sum of the credits. ΘΚΠ society > trade and finance > management of money > keeping accounts > [noun] > balancing of accounts > test for balance of credit and debit totals trial balance1838 1838 U.S. Mag. & Democratic Rev. I. 42 He becomes familiar..with trial balances, balance sheets, [etc.]. 1884 G. W. Cable Dr. Sevier viii. 59 I should begin to take a trial-balance off the books. 1910 Encycl. Brit. IV. 227/1 A trial balance is thus no very adequate safeguard against fraud. 1978 Detroit Free Press 5 Mar. c 16/5 (advt.) Local Co. needs a mature individual for full-charge bookkeeping thru trial balance. < as lemmas |
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