The trial balance provides a check on accuracy by showing whether the total debits equal the total credits 试算平衡表通过检查借方与贷方余额合计是否相等，以检验会计处理的准确性。
2.
Accountants often use a work sheet to help move data from the trial balance to the linancial statements 会计人员经常利用于结帐计算表（工作底稿） ，将试算平衡表中的数据转记至财务报表。
3.
Many out - of - balance conditions can be detected by computing the difference between total debits and total credits on the trial balance 试算平衡表多数不平衡的情形都可以通过计算试算平衡表中借贷方合计的差额而被发现。
