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。
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。
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。
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