【正文】 1:01:19 下午 1:01 下午 13:01:19一月 21MOMODA POWERPOINTLorem ipsum dolor sit amet, consectetur adipiscing elit. Fusce id urna blandit, eleifend nulla ac, fringilla purus. Nulla iaculis tempor felis ut cursus. 感謝您的下載觀看專 家告 訴。 一月 211:01 下午 一月 2113:01January 27, 2023? 1 業(yè) 余生活要有意 義 ，不要越 軌 。 一月 21一月 2113:01:1913:01:19January 27, 2023? 1意志 堅 強 的人能把世界放在手中像泥 塊 一 樣 任意揉捏。 13:01:1913:01:1913:01Wednesday, January 27, 2023? 1知人者智，自知者明。 13:01:1913:01:1913:011/27/2023 1:01:19 PM? 1越是沒有本 領 的就越加自命不凡。 1:01:19 下午 1:01 下午 13:01:19一月 21? 楊 柳散和 風 ，青山澹吾 慮 。 一月 211:01 下午 一月 2113:01January 27, 2023? 1少年十五二十 時 ，步行 奪 得胡 馬騎 。 27 一月 20231:01:19 下午 13:01:19一月 21? 1楚塞三湘接， 荊門 九派通。 13:01:1913:01:1913:01Wednesday, January 27, 2023? 1不知香 積 寺，數里入云峰。 13:01:1913:01:1913:011/27/2023 1:01:19 PM? 1成功就是日復一日那一點點小小努力的 積 累。 1:01:19 下午 1:01 下午 13:01:19一月 21? 沒有失 敗 ，只有 暫時 停止成功！。 一月 211:01 下午 一月 2113:01January 27, 2023? 1行 動 出成果，工作出 財 富。 27 一月 20231:01:19 下午 13:01:19一月 21? 1比不了得就不比，得不到的就不要。 13:01:1913:01:1913:01Wednesday, January 27, 2023? 1乍 見 翻疑夢，相悲各 問 年。 13:01:1913:01:1913:011/27/2023 1:01:19 PM? 1以我獨沈久，愧君相 見頻 。 Owner’s EquityThe owner’s right to the assets of the business is presented on the balance sheet below the liabilities section. The owner’s equity is added to the total liabilities, and this total must be equal to the total assets. Closing Entries（結賬） . . .Ine SummaryOwner’s CapitalNet Ine or Net LossExpenses RevenuesDrawings結賬簡明圖示 Postclosing trial balance （結賬后的試算平衡表）vA postclosing trial balance is prepared after the closing entries have been posted. The purpose of the postclosing (after closing) trial balance is to verify that the ledger is in balance at the beginning of the next period. The accounts and amounts should agree exactly with the accounts and amounts listed on the balance sheet at the end of the period.A CompanyPostClosing Trial BalanceJanuary 31， 2023 Debit Credit Balance BalanceCash…………………………………………………………….. 28,300Supplies………………………………………………………… 500Prepaid Insurance…………………………………………….. 1,250Land…………………………………………………………….. 1,500Accounts Payable…………………………………………….. 1,000Unearned Rent…………………………………………………. ……………………………………………………. 30, 31,550 31,550會計業(yè)務處理流程圖JournalizingPosting journal entries to accountsUnadjusted trial balanceRecording adjusting entriesAdjusted trial balanceFinancial StatementsClosing entriesA postclosing trial balance陳安琪：編制財務報表陳雨卉：編制財務報表姜 珊：制作會計分錄李金鑫：匯總財務流程及編輯李天?。褐谱鲿嫹咒泴O佳維：制作編輯明細賬目——————The End謝 謝一月 2113:01:1913:0113:01一月 21一月 2113:01 13:0113:01:19一月 21一月2113:01:192023/1/27 13:01:19? 靜夜四無 鄰 ，荒居舊 業(yè)貧 。Assets Current AssetsProperty, Plant, and Equipment｛｛Liabilities。Supplies1,0001,000Adj.1,500Adj.— —How to prepare an unadjusted trial balance （未調整的試算平衡表）Step 1. List the name of the pany, the title of the trial balance, and the date the trial balance is prepared. （把公司名稱，試算平衡表名稱和日期編入試算平衡表中）Step 2. List the accounts from the ledger and enter their debit or credit balance. （寫入會計科目名稱和相關金額）Step 3. Total the Debit and Credit columns of the trial balance.（計算借方科目和貸方科目的總額）Step 4. Verify that the total of the Debit column equals the total of the Credit column. （若借方科目和貸方科目相等，則正確；若借方科目和貸方科目不平，則需查找看是前面哪一步驟出現錯誤） A Company Unadjusted Trial Balance January 31， 2023 Debit Credit