- trial balance
- пробный баланс; перечень всех счетов главной книги после переноса текущих операций с указанием дебетовых и кредитовых сальдо по каждому счету в соответствующих колонках, и общих итогов по этим двум колонкам; используется для периодической выверки равенства сумм дебетовых и кредитовых остатков по всем счетам; также наз. [lang name="English"]unadjusted trial balance.
Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". Топсахалова Ф.М.. 2012.
Look at other dictionaries:
Trial balance — Tri al bal ance (Bookkeeping) The testing of a ledger to discover whether the debits and credits balance, by finding whether the sum of the personal credits increased by the difference between the debit and credit sums in the merchandise and… … The Collaborative International Dictionary of English
trial balance — n. a statement of the debit and credit balances of all open accounts in a double entry bookkeeping ledger to test their equality … English World dictionary
Trial balance — In accounting, the trial balance is a worksheet listing the balance at a certain date, of each ledger account in two columns, namely debit and credit. Under the double entry system, in any transaction the total of any debits must equal the total… … Wikipedia
Trial Balance — A bookkeeping worksheet in which the balances of all ledgers are compiled into debit and credit columns. A company prepares a trial balance periodically, usually at the end of every reporting period. The general purpose of producing a trial… … Investment dictionary
trial balance — a list of all balances in the ledger at a given time. Glossary of Business Terms * * * trial balance trial balance ➔ balance1 * * * trial balance UK US noun [C, usually singular] (ABBREVIATION t.b.) ACCOUNTING ► in double entry bookkeeping, the… … Financial and business terms
trial balance — TB A listing of all *accounts in a *general ledger. Under the conventions of *double entry bookkeeping, transactions are recorded through corresponding *debit and *credit entries of equal value. A trial balance is a means of establishing the… … Auditor's dictionary
trial balance — A listing of the balances on all the accounts of an organization, with debit balances in one column and credit balances in the other. If the rules of double entry book keeping have been accurately applied, the totals of each column should be the… … Accounting dictionary
trial balance — A listing of the balances on all the accounts of an organization, with debit balances in one column and credit balances in the other. If the rules of double entry book keeping have been accurately applied, the totals of each column should be the… … Big dictionary of business and management
trial balance — noun a balance of debits and credits in double entry bookkeeping; drawn up to test their equality • Hypernyms: ↑balance … Useful english dictionary
trial balance — / traɪəl ˌbæləns/ noun the draft calculation of debits and credits to see if they balance … Marketing dictionary in english
trial balance — / traɪəl ˌbæləns/ noun the draft calculation of debits and credits to see if they balance … Dictionary of banking and finance