noun
trial balance sheet
Accounting term: a working sheet used to check that total debits equal total credits before preparing final financial statements.
月末に試算表を作成して、帳簿の残高を確認する。
At the end of the month, we prepare a trial balance sheet and check the account balances.
Compound of 試算 (trial calculation) and 表 (table/sheet). The term is a direct calque from English 'trial balance sheet'.