The permanent accounts are also called the balance sheet accounts, which include the asset, liability, and owner's equity accounts.

永久性账户也称为资产负债表账户，包括资产、负债和业主权益类账户。 收藏。

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A trial balance is a list of all accounts with their balances-as-sets first, followed by liabilities and then owner's equity.

试算平衡表是列示所有帐户余额，且按资产、负债和所有者权益顺序列示会计资料。

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