TB全称trial balance，指的是试算平衡表。
试算平衡表是指某一时点上的各种账户及其余额的列表。各个账户的余额都会反映在试算平衡表相应的借方或贷方栏中。试算平衡表可以分为两种，一种是将本期发生额和期末余额分别编制列表；另一种是将本期发生额和期末余额合并在一张表上进行试算平衡。
其英文释义如下：
A trial balance is a bookkeeping worksheet in which the balances of all ledgers are compiled into debit and credit account column totals that are equal. A company prepares a trial balance periodically, usually at the end of every reporting period. The general purpose of producing a trial balance is to ensure that the entries in a company’s bookkeeping system are mathematically correct.
试算平衡表通常在每一报告期期末编制，目的是为了确保公司账簿系统中的科目得到准确的计算。
在借贷记帐法下，其内容包括：
1、检查每次会计分录的借贷金额是否平衡；
2、检查总分类帐户的借贷发生额是否平衡；
3、检查总分类帐户的借贷余额是否平衡。
基本公式为：
（1）全部账户的借方期初余额合计数等于全部账户的贷方期初余额合计数；
（2）全部账户的借方发生额合计等于全部账户的贷方发生额合计；
（3）全部账户的借方期末余额合计等于全部账户的贷方期末余额合计。
以下为相关双语示例，供参考：
These balances have historically been recorded in prepayments in the TB, which is mapped to Net Working Capital in the Completion Accounts Pro forma.
在试算平衡表中，这些余额过去录入了预付款科目，映射到模拟交割账目中的科目是净营运资金。
The Board further noted that detailed workings and schedules that summarize the general ledger, and link the detailed trial balance to the financial statements, especially for balance sheet [...] items, that would facilitate adequate mapping, were not available.
审计委员会进一步注意到，未提供概括了总分类账，把详细的试算平衡表与财务报表、尤其是资产负债表项目相联系且有助于适当制表的详细做法和附表。
The verification process ensures that the values reported for individual funds in the ACLDGB50
summary exactly match the values reported in the final trial balance for each fund, and that title fund group summaries computed by the script for the local statements VI are complete and accurately reported.
核查工作是确保 ACLDGB50 总表中列报的各个基金的价值与每个基金最后试算平衡表中 列报的价值完全吻合，并确保在部分报表六中完整和准确列报通过脚本语言计算的各类署名的基金摘要。
转载自：旗渡译问网站 作者：旗渡多语信息中心（出海资讯定制）
