The statementof total debits and credits is known as a balance.
总的借贷报表称作借贷平衡表。
《柯林斯英汉双解大词典》
2
It's simply not enough to look at the Income Statement and the Balance Sheet. You need to understand the third piece of the puzzle to see the business in its entirety.
The balance sheet, also known as the statementof financial condition, basically tells you how much a company owns (its assets), and how much it owes (its liabilities).