试算表

[经] 试算表

[ noun ]
a balance of debits and credits in double-entry bookkeeping; drawn up to test their equality
<noun.possession>

Trial balance \Tri"al bal`ance\ (Bookkeeping)
The testing of a ledger to discover whether the debits and
credits balance, by finding whether the sum of the personal
credits increased by the difference between the debit and
credit sums in the merchandise and other impersonal accounts
equals the sum of personal debits. The equality would not
show that the items were all correctly posted.
[Webster 1913 Suppl.]