會計中的Trial Balance是什麼?

In bookkeeping, the trial balance is a worksheet wherein all the balances of each ledger are entered in two columns, namely debit and credit. Trial balance is prepared in each financial period as a summary of the closing of the previous ledger. The total of the debit side should always be equal to the total of the credit side which proves the arithmetic accuracy of the ledger entry. Often credits will be represented as a negative leading the total of the trial balance to be 0. So the trial balance is also a tool to detect any errors which may have occurred during the double-entry system of the ledger. However, a balanced trial balance does not necessarily guarantee that there is no error. For example, a transaction could have been removed from the ledger account, a journal entry might have been posted in the wrong ledger, or debit and credit entries could have been transposed: One feature of the double entry system that often confuses users, is that the terms 'credit' and 'debit' are used in the opposite way to the perspective taken, e.g., in typical bank account statements. Mistakes due to such misunderstandings are not apparent in the trial balance.

trial balance里哪一些该放debit side哪一些又该放credit side呢？求大神们解开我的疑惑

trial balance 的中文譯名是試算表，是做完T-account (複式記帳)之後所做的，Trial Balance 的內容是包括一切之前所做T-account 的項目，並按其T-accout 中的餘額及Debit Credit (借項及貸項)放入Trial balance 之內，當入完所有item 之後，便分別將當中的debit 及credit 兩項各自相加，這就是預備trial balance 的過程。事實上，trial balance是協助找出當中有沒有錯誤入帳，所以trial balance 是在制作Income statement/Trading, Profit and loss accout(購銷損益帳) 及 balance Sheet(資產負債表)之前做的。