The trial balance can prove the equality of debit and credit balances in the ledger accounts.

试算表能证明分类账帐户的借方余额和贷方余额是否相等。

youdao

In practice, the business transactions are first recorded in a journal, after which the debit and credit changes in the individual accounts are posted to the ledger.

在实际工作中，经济业务首先被记录在日记账中，之后单个账户所记录的借贷变化情况被过账到分类账中。

youdao

After the transaction HAS been recorded in the journal, the debit and credit changes in the individual accounts are entered in the ledger.

在经济业务记入日记账之后，每个账户的借贷变化再记入分类账中。

youdao

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