In bookkeeping
the trial balance is a worksheet wherein all the balances of each ledger are entered in o columns
namely debit and credit. Trial balance is prepared in each financial period as a summary of the closing of the previous ledger. The total of the debit side should always be equal to the total of the credit side which proves the arithmetic accuracy of the ledger entry. Often credits will be represented as a negative leading the total of the trial balance to be 0. So the trial balance is also a tool to detect any errors which may have occurred during the double-entry system of the ledger. However
a balanced trial balance does not necessarily guarantee that there is no error. For example
a traction could have been removed from the ledger account
a journal entry might have been posted in the wrong ledger
or debit and credit entries could have been trposed: One feature of the double entry system that often confuses users
is that the terms 'credit' and 'debit' are used in the opposite way to the perspective taken
e.g.
in typical bank account statements. Mistakes due to such misunderstandings are not apparent in the trial balance.
trial balance里哪一些该放debit side哪一些又该放credit side呢？求大神们解开我的疑惑
trial balance 的中文译名是试算表，是做完T-account (复式记帐)之后所做的，Trial Balance 的内容是包括一切之前所做T-account 的项目，并按其T-accout 中的余额及Debit Credit (借项及贷项)放入Trial balance 之内，当入完所有item 之后，便分别将当中的debit 及credit 两项各自相加，这就是预备trial balance 的过程。事实上，trial balance是协助找出当中有没有错误入帐，所以trial balance 是在制作Ine statement/Trading
Profit and loss accout(购销损益帐) 及 balance Sheet(资产负债表)之前做的。
参考: 中五Account 书
标签：Trial,Balance,会计
