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首页> 外文期刊>Accounting Technology >Still at the core: Trial balance and engagement workpaper apps
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Still at the core: Trial balance and engagement workpaper apps

机译：仍处于核心地位：试算平衡和参与度工作表应用程序

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The trial balance is at the core of double-entry bookkeeping, providing an assessment of whether the general ledger is in balance by making a tally of the debits and credits. This will then allow the accountant to proceed with such functions as preparation of tax returns, audits of accounts and year-end closure of the ledger. Software to assist with this appeared more than 20 years ago, shortly after the automation of the general ledger. Engagement workpaper and process software has come more recently, roughly 10 years ago. Its purpose is to combine workflow processing, document management, reporting, collaboration and other underpinnings of the engagement process into a more streamlined package. The two are often used in tandem, and are sometimes even provided in the same software. Though there are some lesser-known entries in this market—two of which are included in this review — the market is dominated by three companies. These are CaseWare International, CCH and Thomson Reuters.
机译：试算平衡表是两次记账的核心，它通过对借方和贷方进行汇总来评估总账是否平衡。然后，这将使会计师能够执行诸如准备纳税申报表，帐目审计和年底关闭分类账等功能。总帐自动化后不久，出现于20年前的辅助软件就出现了。参与工作表和流程软件的出现时间大约是10年前，是最近才出现的。其目的是将工作流程处理，文档管理，报告，协作和参与过程的其他基础结合到一个更简化的程序包中。两者经常串联使用，有时甚至在同一软件中提供。尽管此市场中有一些鲜为人知的条目（本评论中包括其中两个），但该市场由三家公司主导。这些是CaseWare International，CCH和Thomson Reuters。

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