不久前我曾经接待了到辽宁大学访问的日本会计学者。他们是熊本商科大学的梅村勋、大阪商业大学的末石直久和大阪经济大学的渡道大介。三位先生对目前我国多数企业使用的增减记帐法很有兴趣,并提出了一些有价值的见解。由于在我国的会计文献中对于在增减记帐法下,试算平衡为什么一定是“差额平衡”而不是“总额平衡”,以及“差额平衡”这种方法的理论依据等问题尚未深入的讨论,他们希望能见到这方面的文章.这里提出个人的一点看法,就教于日本朋友和我国会计界的同志们.试算平衡对于检查会计核算工作中存在的差错,提高会计资料的质量有重要作用, I recently received a Japanese accounting scholar who visited Liaoning University. They are Mei Cunxun of Kumamoto Commerce University, Shigeki Shigehisa of Osaka University of Commerce and Watanabe Daisuke of Osaka University of Economics. The three gentlemen are very interested in the increase or decrease accounting method used by most enterprises in China, and put forward some valuable insights. In the accounting literature of our country, under the increasing or decreasing accounting method, why the trial balance is necessarily “balance balance” rather than “balance of the total”, and the theoretical basis for the “balance balance” method has not been discussed in depth. They hope to see articles in this area. Here is a personal point of view for teaching to Japanese friends and comrades in our accounting profession. Trial balance is important for checking errors in accounting work and improving the quality of accounting data. effect,