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工作底稿

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Some methods in our practice are as following: work sheet method , T account method, symbolizing method, account classification method.

在我国,其编报方法在实际工作中主要有工作底稿法、T形账户法、标行法、科目分析法。

The accounting cycle co ists of some ecific ste as follows: 1. Analyze tra actio and busine documents 2. Journalize tra actio 3. Post journal entries to accounts 4. Determine account balances and prepare a trial balance 5. Prepare a worksheet 6. Prepare financial statements 7. Journalize and post adjusting entries 8. Make closing entries 9. Prepare a post-closing trial balance 10. Make reversing entries Notice that step 1 to 3 occur continuously during the accounting period, step 4 to 9 occur only at the end of the accounting period, and step 10 occurs only at the start of the next accounting period.

会计循环包括下面一些特殊的步骤: 1、分析交易过程和商业文书 2、记录交易日志 3、将凭证记入各个帐户 4、确认会计报表平衡,编制试算平衡表 5、编制工作底稿 6、编制财务报表 7、编制调整分录 8、结帐 9、编制结帐试算平衡表 10、制作回转分录注意上述步骤中的第1步至第3步在会计期间发生,步骤4至9仅在会计期末发生,步骤10仅在下一个会计期间开始的时候发生。

MacLean. Has images of various densities from .5 units/acre to 10.5 units/acre.

MacLean的工作底稿中有从每亩五房屋单位到每亩十点五房屋单位不同密度的影像。

This database system was developed by VB+Access software package with tabulate in sheets to manage information.

该系统采用与各种常用表格完全类似的计算机工作底稿,设计了历史的与实时的资料输入和管理程序模块,以建立供实时决策使用的数据库系统。

The trial balance, on the other hand, is merely a working paper, useful to the accountant but not intended for distribution to others.

但是,试算表只是一种工作底稿,对会计人员有用,但并不是为了分发给他人的。

The trial balance, on the other hand, is merely a working paper, useful to the ountant but not intended for distribution to others.

但是,试算表只是一种工作底稿,对会计人员有用,但并不是为了分发给他人的。

I still need to review quite a number of working papers for my clients.

我仍然需要花费时间审核大量的客户工作底稿

Table comprehensive analysis for fixed assets is the core of the audit working papers.

综合分析表是针对固定资产的核心审计工作底稿

We should refresh our audit approach and make sure that we use this as a guide and document this in our working papers.

我们应该重温审计方法,确保将这一概念作为审计工作指引,并将之体现在我们的工作底稿中。

With the development of computer technology, the audit working papers have new forms. The electronic development of management information puts forward new requirements on the techniques and methods of audit working papers.

审计工作底稿会随着电子计算机技术的发展而趋向于新的表现形态,管理信息电子化的发展也对审计工作底稿的技术方法提出了新的要求。

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