trail balance

trail balance　试算平衡表　

A trial balance is a list of all the general ledger accounts（both revenue and capital）contained in the ledger of a business.This list will contain the name of the nominal ledger account and the value of that nominal ledger account.The value of the nominal ledger will hold either a debit balance value or a credit balance value.The debit balance values will be listed in the debit column of the trial balance and the credit value balance will be listed in the credit column.The profit and loss statement and balance sheet and other financial reports can then be produced using the ledger accounts listed on the trial balance.