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。
By adding all the debit balances and all the credit balances, the accountant can see whether total debits equal to total credits.
通过添加所有的借方和贷方平衡表,会计人员可以发现借方合计等于贷方合计。
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