底稿

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。

3Filed document script must be standard, specific, clear handwriting and written by ballpen and pencil is forbidden.

10.8.3归档文件资料底稿必须做到标准化、规格化、字迹清楚，禁止使用圆珠笔和铅笔书写

Follow-on questions. You want to end the opener and get to the Transitioning phase as quickly as possible

意见型开端往往会变成底稿，随着你会习惯各种各样的反应和发展开端后的后续问题。

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。

For instance, audit planning goes throughout the whole job, and the plan may be adjusted depeding on results from following work. On the occasion of continuous audit, working papers done in the previous years will be reviewed, along with results from pre-finals. When breaking down the general leger balances on the field, auditors determine the breakdown rule by comprehensively considering the cycle, the flux, and the materiality. The "Voucher→Books" route will be considered when auditing some liabilities accounts, preventing the client to "decrease" its liabilities.

比如审计计划贯穿整个工作的始终，并且可能会随着后续阶段的结果而发生变化；连续审计的情况下，通常要看客户上一年度的底稿和预审的结果；在客户现场就总账余额列明细时，审计师们会结合循环特点、波动水平、之前定下的重要性水平综合考虑明细分类的标准；在审计一些负债类科目时实行的是"证→账"路线，以防客户虚减负债。

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。

The common image of Mrs Edith Wharton was as a grande dame New York authoress—writing in bed each morning, Pekinese on her pillow, tossing her completed pages over the side of the bed for her secretary to type up.

伊迪丝·华顿贯以纽约"贵妇"女作家的形象示人——每日上午都于床上写作，枕头上趴着一只哈巴儿狗，每写完一整页，便将底稿扔给床对面的秘书打印。

A valuable tool for the beginning sketcher, the blue photo pencil is used to roughly map out the sketch before going over it again in ink.

蓝色铅笔对初学者来说是很有帮助的，用来先打底稿，然后再墨水描绘。

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。

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。

It goes back to what I told you...

现在回到我告诉过你的。。。

With a supporter in Mr Charest and an admirer in Mr Dumont, Mr Harper may be encouraged to call an election himself.

由于在沙雷那边有个支持者，杜蒙那边有个崇拜者，鼓励哈珀为自己举行一次选举。