Ramdon Thoughts on the Application of Reconciliation in Auditing;
浅谈余额调节表在审计中的运用
Preparing bank reconciliation reports and cash reports.
编制银行余额调节表,出具现金报告。
A bank reconciliation is a schedule explaining any difference between the balance shown in the bank statement and the balance shown in the depositor's accounting records.
银行存款余额调节表是用于说明银行对账单上所显示的余额与企业现金账户的余额不一致。
Prepare the bank reconciliation, report the daily balance.
编制银行余额调节表，每日资金情况汇报。
Each month, the depositor should prepare a bank reconciliation to verify that these independent sets of records are in agreement.
每月储户应准备一个银行存款余额调节表,用于鉴定各自独立的记录的正确性。
Bank reconciliation
银行往来调节:企业自身的存款帐户余额和银行对帐单的余额不符时,应对未达帐进行调节。
adjusted bank balance of cash
调整后银行存款余额
trial balance of subsidiary ledger
明细帐科目余额试算表
This approach is based upon an aging schedule, and the Allowance for Doubtful Accounts is adjusted to a required balance.
该法以账龄分析表为基础,把坏账准备账户调整到所需的余额。
Determine that the adjusted balance of the bank statement is equal to the adjusted balance in the depositor's records.
确定存户记录的调整余额与银行对账单上的调整余额相等。
If the revenue (credit balances) exceeds the expenses (debit balances), the income summary account will have a credit balance representing net income.
如果收入(贷方余额)超过费用(借方余额),收益汇总账户将有一个代表净收益的贷方余额。
B. Consume exist service contract with FSA. FSA will adjust the service contract according to this Form.
从现有的服务合同中转支。思博公司将根据此表调整现有的服务合同余额。
Preparing income statement and balance sheet based on the balance in the ledger account.
根据账户余额编制收益表和资产负债表。
The balance is reported on interim balance sheets as a deferred item.
在中期资产负债表上其余额以递延项目列示。
Balance of current liabilities shall be itemized and shown in financial statements.
流动负债的余额应当在会计报表中分项列示。
Comparison of Triple-redundancy,Dual-redundancy and None-redundancy Working Modes of Excitation Regulators
励磁调节器三冗余、双冗余和无冗余工作方式的比较
If the balance increases in only one direction and the balance becomes large, the balance and the overhead rate should be investigated.
如果制造费用账户的余额持续增加,就应调查余额和制造费用分配率。
declining balance method
余额递减(折旧)法
Beginning Balance;initial Balance;opening Balance
期初余额(会计学)
