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。
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