rú / guǒ / jiè / fāng / chā / é / yì / zhí / méi / yǒu / tiáo / zhěng / cái / wù / bào / biǎo / jiù / kě / néng / bù / zhǔn / què如果借方差额一直没有调整,财务报表就可能不准确。If the debit balance is not adjusted, the financial statements may be inaccurate.