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单词 trial balance
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trial 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.
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更新时间:2025/3/20 13:47:08