The unadjustedtrialbalance must be adjusted to in corporate the effects of all of the adjusting entries.
未经调整的试算平衡表必须调整所有对公司有影响的调整分录。
2
This trialbalance is prepared before the adjusting entries are made; therefore, it is often called the unadjustedtrialbalance. A trial balance lists each account with its debit or credit balance.