Summary table of proof of charge to an account presses accountant course collect , call course summary table again so , it rose to be record of concerned economy business before total classification zhang , undertake trying calculating the effect of the balance beforehand , its are basic format and the structure that computation expresses evenly are identical 記賬憑證匯總表按會計科目匯總,所以又稱科目匯總表,它起到了將有關經濟業務記錄在總分類賬以前,預先進行試算平衡的作用,其基本格式與計算平衡表的結構相同。