英语翻译The adjusted trail balance columns have been omitted to expedite preparation of the work sheet .This could apply to a service business worksheet as well;the experienced accountant omits these columns to reduce time and effort.The followin

英语翻译The adjusted trail balance columns have been omitted to expedite preparation of the work sheet .This could apply to a service business worksheet as well;the experienced accountant omits these columns to reduce time and effort.The followin
英语翻译
The adjusted trail balance columns have been omitted to expedite preparation of the work sheet .This could apply to a service business worksheet as well;the experienced accountant omits these columns to reduce time and effort.The following account titles appear in the worksheet of a merchandiser but to not exist for a service business:Merchandise inventory inventory ,sales,sales returns and allowances ,sales discounts ,and cost of goods sold.The unadjusted merchandise inventory appearing in the trial balance is the unadjusted inventory prior to the adjustment for shrinkage.Shrinkage is an additional expense added to cost of goods sold qn the income statement .Since cost of goods sold is an expense ,any item that increases cost of goods sold willbe extened to the income statement'sdebit column.The adjusted merchandise inventory balance appears on the balance sheet as a current and is entered in the balance sheet's debit column.

英语翻译The adjusted trail balance columns have been omitted to expedite preparation of the work sheet .This could apply to a service business worksheet as well;the experienced accountant omits these columns to reduce time and effort.The followin
删掉调整后的试算平衡表栏可以加快工作表的准备.这种方式也可以用于服务性行业的工作表；经验丰富的会计人员会省略这些栏目从而节省时间和工作量.下列这些记帐名目出现在商业业务工作表中,但并不存在于服务行业中：商品库存,存货,销售额,销售退货及折让,折扣额,以及产品销售成本.试算平衡表中的未调整商品库存是未调整的库存额,它优先于对收缩量的调整.收缩额是指在利润表中产品销售成本增加的额外支出.由于产品销售成本就是一项支出,所以对于任何一项销售成本的增加都应加入到利润表中的借入栏里.出现在平衡表中的调整后的商品库存平衡表视作一项现金并进入平衡表中借入栏里.