As a small business owner, you might not be an accounting wizard, but your math needs to add up. Sometimes, even the greatest mathematicians make mistakes. To discover and get to the root of errors in your double-entry accounting books, use a trial balance.
If you useaccrual accounting要管理您的书籍，您的信用和借方需要平等。由于您需要跟踪的帐户以及传入和外向的钱有很多类型，因此很容易犯错。使用试用余额可以帮助防止错误损害您的业务。找出试验余额是什么以及如何使用它。
试算表是什么?
A trial balance is an accounting report that lists your general ledger account balances in two columns: debits and credits. The report shows you whether your debits and credits equal one another.
If your debits and credits are unequal, you must find ways to balance the accounts. You could have unequal debits and credits as a result of incorrectly posting accounting entries, forgetting to record an account, or miscalculating.
如果您的借方不符合您的信用，请不要惊慌。试用余额的目的是找到错误并解决问题，以使您的会计书籍准确。当您找到问题的来源并更改帐户或数字时，您将拥有调整后的试用余额。
You should prepare trial balance reports at the end of each reporting period. This ensures that your books are accurate and updated, which could save you from audits and penalties.
How to prepare a trial balance
Now that we’ve answered,试用余额的目的是什么？学习如何创建一个很重要。
To create a trial balance, you will need your general ledger information. You must take the accounts and dollar amounts from your accounting books and add them to your trial balance worksheet.
When preparing a trial balance, separate your debits and credits by account. You should have three columns: accounts, debits, and credits.
Once you set up the trial balance format, you will need to look at yourgeneral ledger entries。从总分类帐中获取信息，并将其输入您的试用余额工作表中。您将列出每个帐户和试用余额中的金额。
当您将所有信息输入您的试用余额中时，您需要通过添加借记栏中的所有金额来找到借方的总数。然后，找到信用帐户的总数。
如果两个数字匹配，则您的试验余额平衡。如果两个数字不平等，则您的试验平衡不平衡。在双输入会计, your debits must equal your credits. You will need to find out why the totals don’t equal and adjust your entries.
Trial balance examples
Take a look at examples to help you learn trial balance accounting. Here is how your worksheet should look for atrial balance:
现在，您需要学习如何阅读试用余额。要确定您的余额是否相等，只需查看总价值。如您所见，借方等于信用。这意味着您无需通过试用余额调整任何内容。
Sometimes, your debits and credits will be unequal. If there is a mistake, you will have anunbalanced trial balance:
借方和积分之间有500美元的差异。您需要参考总分类帐，以确定错误在哪里。首先查看您的accounts receivableand inventory entries (you have three entries).
| 日期 | 账户 | 笔记 | Debit | 信用 |
|---|---|---|---|---|
| 12/1/2017 | 应收账款 在ventory |
Sale to Customer | 1,000 | 500 |
| 日期 | 账户 | 笔记 | Debit | 信用 |
|---|---|---|---|---|
| 12/7/2017 | 应收账款 在ventory |
Sale to Customer | 1,000 | 1,000 |
| 日期 | 账户 | 笔记 | Debit | 信用 |
|---|---|---|---|---|
| 12/14/2017 | 应收账款 在ventory |
Sale to Customer | 1,000 | 1,000 |
The first entry, created on 12/1, is unbalanced. You debited $1,000 but only credited $500 worth of inventory. This is the $500 discrepancy. Now that you know where the error is, you can adjust the entry so it looks like this:
| 日期 | 账户 | 笔记 | Debit | 信用 |
|---|---|---|---|---|
| 12/1/2017 | 应收账款 在ventory |
Sale to Customer | 1,000 | 1,000 |
Next, you can update your trial balance with the new value. Now, your adjusted trial balance is correct. Your adjusted trial balance will look like this:
您有调整的试验余额……现在怎么办？
Aside from appeasing your accountants and auditors, an adjusted trial balance is essential to your business’s health. A trial balance verifies your accounting books are accurate, and an adjusted trial balance corrects errors in your books.
You probably already know the importance of accurate books. They keep your business legal and away from auditing trouble. You also need correct accounting books to create financial statements. Use financial statements to make decisions about your business, like where tocut business expensesand how to speed up cash flow.
有三个主要财务报表用于业务：收入证明,balance sheet， 和cash flow statement。You need to use information from your accounting books to prepare financial statements.如果您不使用试用余额，则可能会出现可能不准确的数据来准备财务报表。
Here’s how you can use your trial balance:
从试用余额中准备损益表：An income statement summarizes your revenues and expenses. You need the information from your accurate accounting entries to create the statement.
Preparing a balance sheet from a trial balance:A balance sheet shows you yourassets,liabilities， 和owner’s equity。You must use your accounting books to create a balance sheet.
Preparing a cash flow statement from a trial balance:Typically, you create your cash flow statement using the information from your income statement and balance sheet.
基本上，您的审判平衡是决策所必需的一个未知的英雄。您需要试用余额来调整会计书。您需要调整会计条目以准备财务报表。而且，您需要财务报表来决定您的业务，确保资金等等。
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This is not intended as legal advice; for more information, please点击这里。