working paper和 worksheet - 會計

請問編製合併報表時需要編制工作底稿以協助編制
課本是工作底稿是寫working paper

我想請問一下worksheet和working paper有甚麼不同嗎??
都是翻譯成工作底稿嗎??



還有我想請問一下FINANCILA STATEMENT APPROACH和TRIAL BALANCE APPROACH
的差異是什麼呢?


working paper techniques assume that nominal accounts are:
a.open when the financial statement approach is used
b.open when the balance approah is used
答案是a，但為甚麼呢?


net income on consolidation working papers is:
not an account balance and not subject to adjustment
^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
為甚麼呢?




謝謝:)))

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