借方余额的总数应等于贷方余额的总数。
The total of debit balances and credit balances should agree.
共计所有的帐上借方余额。
对借方余额和贷方余额是否相等的验证就叫做试算表。
This proof of equality of debit and credit balances is called a trial balance.
试算表能证明分类账帐户的借方余额和贷方余额是否相等。
The trial balance can prove the equality of debit and credit balances in the ledger accounts.
如果收益汇总帐户有借方余额，那么公司当期的经营为亏损。
If the Income Summary account has a debit balance, then the company has suffered a loss for the current period.
因为向供应商大额支付，帐户上有1000英镑的借方余额。
Because of large payment to sup - pliers, the account have a debit balance of1000.
利息期间期末未付的借方余额的利息将加至下一利息期间的期初余额。
Any interest charged on debit balances which is not paid at the close of an interest period will be added to the opening balance for the next interest period.
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.
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.
假定备抵账户在本月初有1280美元的借方余额，将坏账计入备抵账户。
Assume that the allowance account had a debit balance of $ 1280 at the beginning of this month. Made an entry about allowance for bad debt.
全部资产账户的借方余额与全部负债账户和所有者权益账户的贷方余额是相等的。
The total of debit balances of all asset accounts is equal to the total of credit balances of all liability and owners' equity accounts.
这时，产品的全部成本已累积为材料盘存，工厂工薪和制造费用等账户的借方余额。
At this point, all product costs have been accumulated into debit balances in the Materials Inventory, Factory Payroll, and Factory Overhead account.
如果现金溢缺账户在会计期末有借方余额，是费用，在收益表上可以包括在“杂项费用”中。
If there is a debit balance in the cash over and short account at the end of the fiscal period it is an expense and may be included in "miscellaneous expense" on the income statement.
收入抵减帐户是一种借方余额帐户，它抵减收益表中收入部分的收入。例如销售折扣、销售退回和折让。
A debit balance account which is offset against revenue in the revenue section of the income Statement. Examples include sales Discounts and sales returns and Allowances.
调整分录过账后，就可以编制调整后试算表，以检查所有分类账账户的借方余额和贷方余额总计是否相等。
After the adjusting entries have been posted an adjusted trial balance can be made to test the equality of total debit and total credit balance of all ledger accounts.
期末，“应交税金——应交增值税(待转进项税额)”科目如有借方余额，表示尚未结转而不得抵扣的进项税额。
The final, "taxes payable VAT (stay - turn VAT on purchase)" subjects such as a debit balance, says not buckle and shall not carry forward the input tax.
期末，“应交税金——应交增值税(待转进项税额)”科目如有借方余额，表示尚未结转而不得抵扣的进项税额。
The final, "taxes payable VAT (stay - turn VAT on purchase)" subjects such as a debit balance, says not buckle and shall not carry forward the input tax.
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