科目余额

我们需要一份配管材料表（管架一览表、焊条明细表）。明细帐科目余额试算表

421 We need a piping material list ( list of piping support , bill of welding rod ) . trial balance of subsidiary ledger

它是不是在说：分级科目余额之总和，在真实世界里，是很难跟控制科目余额相等的，这也正是会计人员悲惨人生的一个重要体现。

It is one of the sad facts of an accountant 's life that more often than not the balance on the control account does not agree with the sum of balances extracted .

本科目期末贷方余额，反映交易所向会员收取的席位占用费余额。

The terminal credit balance in the ending of the theaccount reflects the balance of seat fee collected by the exchanges from the member .

因为每笔交易的财务处理都遵循借贷平衡的原则，所以分类账中所有科目的借方余额之和必然等于贷方余额之和。

Since equal dollar amount of debits and credits are entered in the accounts for every transaction recorded , the sum of all the debits in the ledger must be equal to the sum of all the credits .