A trial balance is a list of all accounts with their balances-as-sets first, followed by liabilities and then owner's equity.

Financial Statements and Trial Balance;

财务报表及试算平衡表；

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Where the auction price is higher than the settlement price for delivery, the difference shall be regarded as the non-business income of the exchanges.

若拍卖价高于该货物的交割结算价，价差部分作为交易所的营业外收入。

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Nonoperating income the revenue of an enterprise derived from sources other than its regular activities.

营业外收入，非营业收入一个企业从其常规业务活动以外的来源取得的。

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Net non-operating income is the balance of non-operating income which have no direct relevance with the production and operation of an enterprise after deducting non-operating expenses.

营业外收支净额是指与企业生产经营没有直接关系的各种营业外收入减营业外支出后的余额。

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Measurement attributes reintroduced to the "fair value", instead of the" old maxim book value"; Debt restructuring gains recorded in "non-operating income" recognized as income elements, and no longer included in the "capital reserve".

计量属性重新引入了公允价值，代替了旧准则中的账面价值；债务重组收益计入营业外收入确认为收入要素，而不再计入资本公积。

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The empirical results show that asset impairment losses, non-operating income, investment income, finance expense are the principal means of listed companies to manage earnings, but the relationship between changes in fair value gain or loss and earnings management is not obvious.

实证结果表明，在具体的利润费用项目方面，资产减值损失、营业外收入、投资收益、财务费用是我国上市公司进行盈余管理的方式，而公允价值变动损益与盈余管理的关系并不明显。

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Then we build regression equation to test the effects of fair value measurement on earnings management of listed companies.

营业外收入和资产减值损失作为解释变量，构建起回归方程来检验公允价值计量对上市公司盈余管理行为的影响。

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For the fourth quarter, "other" revenue expenses rose 153 per cent to Rmb1.5bn, an increase it said was "mainly driven" by bank transaction fees accrued by WeChat Pay.

对于去年第四季度，“其他”业务的收入成本同比增长153%，至15亿元人民币，该公司称，这一增加主要是由微信支付发生的银行手续费驱动的。

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Journal of cash, bank deposit, should the basis closes, pay proof of charge to an account, chase a pen to register orderly according to business happening at any time, daily cease should written guarantee a remaining sum.

现金、银行存款日记账，应根据收、付款记账凭证，随时按照业务发生顺序逐笔登记，每日终了应结出余额。

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Booking petty cash& bank accounts, and regularly reconcile with the gl.

及时登记现金和银行存款日记账，定期与总账核对。

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The authors have developed a conception that the statement is to be made by means of cash journal.

本文针对准则中的缺陷和不足，提出用多栏式现金日记账编制现金流量表的基本构想。

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Daily cash report preparation;

准备现金日记账；

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Make book entries involving in the cash inflow and outflow together with maintain cash and bank journals.

及时编制收付款凭证，登记银行、现金日记账。

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Ensure the cash that received to be submitted to the bank and prepare the cash journal.

每天将收到的现金及时解入银行，编制现金日记账。

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Posting from these journals is to general ledger and to the amounts payable subsidiary ledger.

从这些日记账过账到总分类账和应付款明细分类账。

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Amounts in the sales journal are posted to the subsidiary ledger daily to keep a current record ol the amount receivable from each customer.

销售日记账的金额每天过账至明细分类账，以保存每个顾客应收账款金额的目前记录。

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Posting goes to the general ledger and to the accounts receivable subsidiary ledger, which lists each customer and the amount receivable from that customer.

在总分类账和应收款明细分类账间过账，列出每个客户和从客户那收到的应收账款。

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In this article we tested the effect of ERP implementation on the principle business cost and operating cost of the listed manufacturing companies in China, and found no evidence to support the argue that ERP implementation can reduce the cost of enterprise.

企业成本降低是ERP系统实施后的理论预期效益，文章采用沪深两市制造业上市公司的数据，分析检验了ERP系统对企业主营业务成本和运营费用的实际影响。

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Thinking on the Inventory Verification Method of the Main Business Cost

关于主营业务成本存货验证法的思考

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Therefore, the main business cost, which influence the business profit, become the key point of the auditing, the daily management, beginning and final balance is closely related to main business cost.

因此，直接影响主营业务利润的主营业务成本自然成为审计师工作的重中之重，而存货的日常管理和期初、期末余额与主营业务成本是息息相关的，那到底是如何关联的？

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