The total of debit balances and credit balances should agree.
借方余额的总数应等于贷方余额的总数。
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。
The total of debit balances of all asset accounts is equal to the total of credit balances of all liability and owners' equity accounts.
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。
At this point, all product costs have been accumulated into debit balances in the Materials Inventory, Factory Payroll, and Factory Overhead account.
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。
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.
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。
If the computation of account balances has been accurate, it follows that the total of the accounts with debit balances must be equal to the total of the accounts with credit balances.
如果账户余额计算得准确的话，那么应该是借方账户的余额总数必定与贷方账户余额总数相等。
If the computation of account balances has been accurate, it follows that the total of the accounts with debit balances must be equal to the total of the accounts with credit balances.
如果账户余额计算得准确的话，那么应该是借方账户的余额总数必定与贷方账户余额总数相等。
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