trial balance

基本解釋

Financial E Statements and Trial Balance;
財務報表及電子表格；
The trial balance can prove the equality of debit and credit balances in the ledger accounts.
試算表能証明分類賬帳戶的借方餘額和貸方餘額是否相等。
http://www.chazidian.com
The preparation of a trial balance can not prove that transactions have been correctly recorded in the proper accounts.
試算表不能証明經(jīng)濟業(yè)務已被正確地記入適儅的賬戶。
blog.sina.com.cn

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.
ECONOMIST: A profession under fire The
The attorney-general's attempt to gag the press in an affair of such political importance has sparked a fierce debate, once again, over how to balance the often competing interests of press freedom, a defendant's right to a fair trial and the public's right to see guilty men punished.
ECONOMIST: A battle over the public's right to know

a statement of all the debit and credit balances in the ledger of a double-entry system, drawn up to test their equality