1. Balancing ledger accounts 关T字账
1)Balancing off assets, liabilities, capital
Ÿ 资产负债表科目：
Ø 左右两边分别相加，取大值
Ø 在少的那一边，补一个balancing figure叫 Bal c/d 或Bal c/f
Ø 本期的期末余额Bal b/d =下一期的期初余额Bal b/d
Ø 会计科目的期初余额与T字账户的金额相等，方向相同
Ø 会计科目的期末余额与T字账户的金额相等，方向相反
2)Closing off income, expense
Ÿ 利润表科目：
Ø 左右两边分别相加，取大值
Ø 在少的那一边，补一个transfer to p/l
Ø 不会有期初、期末余额
Ø 在期末的时候全部结转到SOPL
2. Trial balance
1)To check that for every debit entry made, an equal credit entry has been made
2)As a first step in preparing the financial statements.
3)Note that a number of adjustments will be made after the trial balance is extracted. These adjustments do not therefore appear in the trail balance.
3. Financial statement
根据试算平衡表的金额编制报表，先编制利润表，再编辑资产负债表（假设没有期末调账后续章节讲解期末调账）
