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。

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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。

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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。

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Doctors from the University of California and University of Utah have carried out a small trial of 13 women on the product, made by the company Balance Pharmaceuticals.

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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.

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