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.

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。

youdao

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。

youdao

If the computation of account balances has been accurate, it follows that the total of the accounts with debit balances must be equal to the total of the accounts with credit balances.

如果账户余额计算得准确的话，那么应该是借方账户的余额总数必定与贷方账户余额总数相等。

youdao

The recession has brought closer such a world: total debit transactions now exceed credit transactions.

CNN: Banks want a favor -- at your expense

The decline is primarily because Visa maintains a near monopoly, almost three quarters of total debit card transactions are processed through Visa.

FORBES: Even Factoring In Big Growth Visa Looks Full At $150

U.S. payments volume, a measure of the total dollar amount of transactions made with debit and credit cards, fell by three percent in April and remained flat over the first four weeks of May compared with last year.

FORBES: This Week in Credit Card News