借方余额,经济学术语,指的是借方还剩下多少资金。
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.
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.
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.
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