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.
编制调整后试算表，再次证明在分类账中的借项与贷项相等。
Preparing an adjusted trial balance proving again the equality of debits and credits in the ledger account.
简言之，余额试算表只能证明分类账记录的一个方面，即其借贷方金额是相等的。
In brief, the trial balance proves only one aspect of the ledger, and that is the equality of debits and credits.
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.
试算表只是会计师的一种工作底搞，不需向任何人公布，但它是检查分类账所有帐户的借贷金额是否相等的有力工具。
The trial is only a working paper of the accountant, not intended for distribution to others, but it's a strong tool to see whether the debit and credit balance of all the accounts are equal.
编制调整后试算表，再次证明在分类账中的借项与贷项相等。
Preparing an adjusted trial balance, proving again the equality of debits and credits in the ledger account.
编制结账后试算表，确保在结账分录过账之后分类账仍保持平衡。
Preparing an after-closing trial balance. Ensuring that the ledger "remains in balance after Posting of the closing entries."
编制结账后试算表，确保在结账分录过账之后分类账仍保持平衡。
Preparing an after-closing trial balance. Ensuring that the ledger "remains in balance after Posting of the closing entries."
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