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。
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.
编制调整后试算表，再次证明在分类账中的借项与贷项相等。
Preparing an adjusted trial balance proving again the equality of debits and credits in the ledger account.
简言之，余额试算表只能证明分类账记录的一个方面，即其借贷方金额是相等的。
In brief, the trial balance proves only one aspect of the ledger, and that is the equality of debits and credits.
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