简述试算平衡表编制时的注意事项。
简述试算平衡表编制时的注意事项。
题目
试算平衡表
在编制试算平衡表时，应注意以下几点：
①必须保证所有账户的发生额及余额均已记入试算平衡表，包括只有期初余额没有发生额的账户，以及没有期初余额但有本期发生额的账户；
②试算不平衡，肯定账户记录有错误，应认真查找，直到实现平衡为止，但试算平衡了，并不能说明账户记录没问题，因为有些错误并不会影响借贷双方的平衡关系。
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- The 4. 3-magnitude quake struck at 8: 19 p. m. in England and was centered under the English Channel.（）ATrueBFalseCNot Given
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