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1·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。

2·The unadjusted trial balance must be adjusted to in corporate the effects of all of the adjusting entries.

未经调整的试算平衡表必须调整所有对公司有影响的调整分录。

3·Preparing an adjusted trial balance proving again the equality of debits and credits in the ledger account.

编制调整后试算表，再次证明在分类账中的借项与贷项相等。

4·Preparing an adjusted trial balance, proving again the equality of debits and credits in the ledger account.

编制调整后试算表，再次证明在分类账中的借项与贷项相等。

5·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。

6·After the adjusting entries have been posted an adjusted trial balance can be made to test the equality of total debit and total credit balance of all ledger accounts.

调整分录过账后，就可以编制调整后试算表，以检查所有分类账账户的借方余额和贷方余额总计是否相等。

7·After the adjustments are journalized and posted, a useful step in preparing the financial statements is to list the accounts, along with their adjusted balances, on an adjusted trial balance.

会计基础知识（会计恒等式与账户、交易记录、分类账与日记账、基本会计报表、工作底稿的编制与使用等）；