試し算さん表ひょう

noun

trial balance sheet

Accounting term: a working sheet used to check that total debits equal total credits before preparing final financial statements.

• 月げつ末まつに試し算さん表ひょうを作さく成せいして、帳ちょう簿ぼの残ざん高だかを確かく認にんする。

  At the end of the month, we prepare a trial balance sheet and check the account balances.