trial balance

基本解释

Financial E Statements and Trial Balance;
财务报表及电子表格；
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。
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The preparation of a trial balance can not prove that transactions have been correctly recorded in the proper accounts.
试算表不能证明经济业务已被正确地记入适当的账户。
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a statement of all the debit and credit balances in the ledger of a double-entry system, drawn up to test their equality