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1·The unadjusted trial balance 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 trial balance is prepared before the adjusting entries are made; therefore, it is often called the unadjusted trial balance. A trial balance lists each account with its debit or credit balance.

因此，它通常被称为期末调整的试算平衡表一个试算平衡表列示了所有的借方和贷方科目。