This proof of equality of debit and credit balances is called a trial balance.
对借方余额和贷方余额是否相等的验证就叫做试算表。
The preparation of the adjusted trial balance is a very useful step in the accounting cycle.
编制调整后试算表是会计循环中非常有用的一个环节。
The trial balance can prove the equality of debit and credit balances in the ledger accounts.
试算表能证明分类账帐户的借方余额和贷方余额是否相等。
Preparing an adjusted trial balance proving again the equality of debits and credits in the ledger account.
编制调整后试算表，再次证明在分类账中的借项与贷项相等。
Preparing an adjusted trial balance, proving again the equality of debits and credits in the ledger account.
编制调整后试算表，再次证明在分类账中的借项与贷项相等。
In brief, the trial balance proves only one aspect of the ledger, and that is the equality of debits and credits.
简言之，余额试算表只能证明分类账记录的一个方面，即其借贷方金额是相等的。
These types of errors will not be discovered by preparing a trial balance; additional analysis would be required.
通过编制试算平衡表以上各种类型的错误不会被发现，因此需要额外的分析。
Preparing an after-closing trial balance. Ensuring that the ledger "remains in balance after Posting of the closing entries."
编制结账后试算表，确保在结账分录过账之后分类账仍保持平衡。
A trial balance is a list of all accounts with their balances-as-sets first, followed by liabilities and then owner's equity.
试算平衡表是列示所有帐户余额，且按资产、负债和所有者权益顺序列示会计资料。
After the adjusting entries have been posted an adjusted trial balance can be made to test the equality of total debit and total credit balance of all ledger accounts.
调整分录过账后，就可以编制调整后试算表，以检查所有分类账账户的借方余额和贷方余额总计是否相等。
After the adjusting entries have been posted an adjusted trial balance can be made to test the equality of total debit and total credit balance of all ledger accounts.
调整分录过账后，就可以编制调整后试算表，以检查所有分类账账户的借方余额和贷方余额总计是否相等。
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