trial balance

基本解釋

Financial E Statements and Trial Balance;
財(cái)務(wù)報(bào)表及電子表格；
The trial balance can prove the equality of debit and credit balances in the ledger accounts.
試算表能證明分類(lèi)賬帳戶(hù)的借方余額和貸方余額是否相等。
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The preparation of a trial balance can not prove that transactions have been correctly recorded in the proper accounts.
試算表不能證明經(jīng)濟(jì)業(yè)務(wù)已被正確地記入適當(dāng)?shù)馁~戶(hù)。
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However, evidence emerged in the Andersen trial that Mr Fastow had rejected a particular accounting treatment for some of the off-balance sheet partnerships, adopting instead something that did not conform with American accounting rules.
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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