an initial trial balance
初步试算平衡
双语例句
1
To develop knowledge and understanding of the operational aspects of maintaining accounting systems and procedures relating to invoicing, receipts and payments, recording income and expenditure, the preparation of ledger accounts, and the preparation of an initial trial balance.
学习并理解有关开具发票、收款和付款、记录收入和支出、编制分类帐帐户以及编制初期试算表的会计系统和流程的操作知识。