平衡试算表的借方和贷方余额以准备决算。计算公司账户中的总借方和贷方。将所有借方的总和与所有贷方的总和对应起来。酌情调整条目。 Balancing debit and credit balances of trial balance to preparing final accounts. Calculate the total debits and credits in company's accounts. Correspond the sum of all debits with the sum of all credits. Adjust entries as appropriate.