[每日会计英语词汇]——财务会计
　　Double-entry bookkeeping  复式记账
　　a system of bookkeeping based on the principle that every financial transaction involves the simultaneous receiving and giving of value, thus recording twice.
　　Trial balance  试算平衡
　　a list of account balances in double-entry accounting system, with one column of debit and one column of credit.
　　Reasons for the inequality between debit & credit:试算平衡不平的原因
　　errors in posting from day book to ledgers
　　errors in balancing the accounts
　　errors in transferring the balances from ledgers to trial balance
　　
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　　考前冲刺：CIMA备考 秘籍
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