Jisho

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Noun
1. trial balance sheet
Wikipedia definition
2. Trial balanceA 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.
Read “Trial balance” on English Wikipedia
Read “試算表” on Japanese Wikipedia
Read “Trial balance” on DBpedia

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