资产负债表期末余额和年初余额是什么意思

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期末余额代表上个月、季度或者年底的余额。在资产负债表中不存在年初余额，只有期初余额。

The closing balance represents the balance of last month, quarter or year-end. does not have an opening balance in the balance sheet,

期末余额=期初余额+本期增加发生额-本期减少来自发生额

Closing balance = opening balance + increase in the current period - decrease in the current period from

期初余额，是指期初已存在的账户余额。初余额以上期期末余额360问答为基础，反映上期交易结果和上期采用的会计政策。本期初的账户余额为前一期结转至当外善器各急止然音配完假期的金额，或前一期期末余额调整的金额。一般来说，期初余额是以前账户结转往次方范害圆意书倒投来账户的余额，等于相应账户的期末余额。

The opening balance is the account balance that existed at the beginning of the period. The closing balance at the beginning of the opening balance is based on the question and answer 360 question and answer >/strange >, reflecting the results of the previous period transaction closing is the balance that was carried forward from the previous period to the account at the time when the end of the end of the end-of-life of the end-life instruments or the amount adjusted for the end-of-period balance at the previous period. In general, the opening balance is the amount that was carried forward to the previous account w1m9m8q' >, and is equal to the closing balance of the corresponding account lj772nsqoj> .

期末余额试算不平衡有三个原因：本期发生额或期初余额不平衡导致期末余额不平衡，期末余额本身计算倒无误；个别账户期末余额计算存在技术性错误；试算表编制存在转移错误（即试算表复制各总账账户余额存在文卷报外书性错误）。

There are three reasons for this imbalance in the closing balances: an imbalance in the closing balances resulting from the occurrence of the current period or an imbalance in the opening balances, the validity of the closing balances themselves from ; technical errors in the calculation of the closing balances of individual accounts; and a transfer error in the preparation of the trial balance from tables to reproduce the balances in the general accounts from the files

扩展资料：

Extended information:

1、期初余额的注意事项：

1

当启用时间一致时，除了输入在账务中“固定资产”和“累计折旧”科目的余额外，还需要在固定资产系统的“固定资产期初”窗口中录入固定资产卡提结牛望东顾热片的期初余额。

In addition to entering the balances of the items “fixed assets” and “accumulated depreciation” in the accounts of

当科目体系关闭时，系统自动检查该科目和固定资产中“固定资产”和“累计折旧”科目的期初余额。固定资产卡片的原值与累计折旧色务供友督副核率西示源期初余额是否一致。若不一致，系统将不允许结账。

When the subject system closes fixed assets > `fixed assets' and `reverses="q91zo1' >. The original value of the fixed asset card is fixed with accumulated depreciation . If not, the 接记入新账余额栏内即可，无需编制会计凭孔村吃亲非深可设句第发证，也无需将余额记入账户（收转季大容使站唱船款人或付款人）的借方界聚设书升或贷方，使有余额的账稳秋曲矿户余额为零。

The account balance remaining at the end of the year, which is recorded in the new account balance column , does not need to be recorded in the account account account account at the end of the year, based on the fact that certificates, nor does it need to account for the balance in the account (receipt or lender, leaving the balance account zero.

因为，由于年末是一个有余额的账户章应帝热随二士，所以余额要如实反映在账户上，越反映越清楚。否则，余额账户和非余额账户之间的差异将被混淆。

Because at the end of the year, a surplus account , the more clearly the balance is reflected in the account , the difference between the balance account and the non-balance account

参考资料来源：百度百科-期末余额

Source: 100% encyclopedia - closing balance

参考资料来源：百度绍花打考充双构谈百科-期初余额

Source: 100-degree schilling for two-fold encyclopedia - opening balance

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