Last Updated
：2025/11/25
trial balance
Noun
Japanese Meaning
試算表 – 複式簿記において、全科目の残高を一覧にして、借方と貸方の合計が一致しているかを確認するための会計報告書です。
（ plural ）
Quizzes for review
(accounting) A statement of the balances of all nominal accounts in a double-entry ledger, made to test their equality. The total value of the debits should equal the total of the credits any difference indicates that an error has been made.
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trial balance
Before finalizing the accounts for the quarter, Maria carefully reconciled the trial balance to ensure that total debits equaled total credits.
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Before finalizing the accounts for the quarter, Maria carefully reconciled the trial balance to ensure that total debits equaled total credits.
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