extended trial balance

extended trial balance
сокр. ETB учет расширенный пробный [проверочный\] баланс, оборотно-сальдовая ведомость (содержит: сальдо по счетам на начало отчетного периода, обороты по дебету и кредиту; корректирующие и закрывающие записи, сальдо по счетам на конец отчетного периода)
See:

Англо-русский экономический словарь.

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Смотреть что такое "extended trial balance" в других словарях:

  • extended trial balance — A mechanism for the preparation of financial statements from a *trial balance. The listing of *general ledger accounts in a trial balance is extended by the recording of adjustments (like *accrued expenses) and reclassifications, and by the… …   Auditor's dictionary

  • extended trial balance — A trial balance that gives a vertical listing of all the ledger account balances with three additional columns for adjustments, accruals, and prepayments, and a final two columns (each containing a debit and a credit side) that show the entries… …   Accounting dictionary

  • extended trial balance — A trial balance that gives a vertical listing of all the ledger account balances with three additional columns for adjustments, accruals, and payments in advance, and a final two columns (each containing a debit and a credit side) that show the… …   Big dictionary of business and management

  • trial balance — TB A listing of all *accounts in a *general ledger. Under the conventions of *double entry bookkeeping, transactions are recorded through corresponding *debit and *credit entries of equal value. A trial balance is a means of establishing the… …   Auditor's dictionary

  • trial balance — A listing of the balances on all the accounts of an organization, with debit balances in one column and credit balances in the other. If the rules of double entry book keeping have been accurately applied, the totals of each column should be the… …   Accounting dictionary

  • trial balance — A listing of the balances on all the accounts of an organization, with debit balances in one column and credit balances in the other. If the rules of double entry book keeping have been accurately applied, the totals of each column should be the… …   Big dictionary of business and management

  • unadjusted trial balance — A *trial balance that simply lists all *accounts in a *general ledger, before the making of adjustments and reclassifications. Compare *extended trial balance …   Auditor's dictionary

  • Schabir Shaik trial — The Schabir Shaik trial was one of the most important court trials in post apartheid South Africa. The case, tried in Durban High Court before Judge Hilary Squires, proved the fraudulent and corrupt relationship between Durban based businessman… …   Wikipedia

  • Debits and credits — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Nicolae Iorga — Iorga redirects here. For the village in Botoşani County, see Manoleasa. Nicolae Iorga Nicolae Iorga in 1914 (photograph published in Luceafărul) Prime Minister of Romania …   Wikipedia

  • United States — a republic in the N Western Hemisphere comprising 48 conterminous states, the District of Columbia, and Alaska in North America, and Hawaii in the N Pacific. 267,954,767; conterminous United States, 3,022,387 sq. mi. (7,827,982 sq. km); with… …   Universalium


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