Preparing an after-closing trial balance. Ensuring that the ledger "remains in balance after Posting of the closing entries."
编制结账后试算表，确保在结账分录过账之后分类账仍保持平衡。
The closing entries can be (a) taken directly from the worksheet, or (b) developed from the adjusted trial balance, if a worksheet is not prepared.
如果没有编制工作底稿，结账凭证可以从工作底稿获得，或者从被调整的试算平衡表获得。
The closing entries can be (a) taken directly from the worksheet, or (b) developed from the adjusted trial balance, if a worksheet is not prepared.
如果没有编制工作底稿，结账凭证可以从工作底稿获得，或者从被调整的试算平衡表获得。
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