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.
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.
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.
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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