借方余额被列示在靠左的一栏里，而贷方余额则被显示在靠右的一列里。
The trial balance is usually a two-column schedule listing the names and balances are listed in the left-hand column and the credit balances in the right-hand column.
记入每笔账的余额，把借方余额写在左边那栏，贷方余额写在右边那栏。
Record balances of each account, entering the debit balances in the left column and the credit balances in the right column.
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