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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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。

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.

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