Historically, banks have controlled both the hardware (chequebooks and debit/credit cards) and the distribution (branches, websites, etc).

历史上，银行业既掌握着硬件（支票簿和贷/借记卡），有控制着流通机构（分支企业，网站等等）。

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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.

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。

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