刚在会计书里看到这个词，不懂，那位能给俺解释一下呀？多谢多谢！

http://en.wikipedia.org/wiki/Spreadsheet

I can not exactly explain what is spreadsheet, but in my daily audit work, spreadsheet is very useful for every engagement.

In the spreadsheet (normally excel), you need to put client's management account figures at first column and then add several columns for your audit adjustments or client's late adjustements, and the last column is the final adjusted figure.

一般而言是指用EXCEL制成的财务报表的简称.