期末余额

根据美国会计准则中关于变更与错误修正方面的规定（ASC250），我们认为有必要对递延收入的期末余额进行调整。

We determined such adjustment of the ending balance of deferred revenue was necessary in accordance with ASC 250 .

当一个会计年度结束的时候，这期的期末余额变为下期的期初余额。

As an accounting period is over , ending balances of the period change into beginning balances of the next period .

各类预计负债的期初、期末余额和本期变动情况。

The changes at the beginning and the end of the period , and the current changes in the estimated debts ;

现金的净增加额或净减少额应当与比较资产负债表中列报的现金的期初余额与期末余额之间的差额相一致。

The net increase or decrease in cash should reconcile the difference between the beginning and ending cash balances as reported in the comparative balance sheet .

因此，直接影响主营业务利润的主营业务成本自然成为审计师工作的重中之重，而存货的日常管理和期初、期末余额与主营业务成本是息息相关的，那到底是如何关联的？

Therefore , the main business cost , which influence the business profit , become the key point of the auditing , the daily management , beginning and final balance is closely related to main business cost .

是资产负债表的一个流动资产项目，包括库存现金、银行存款和其他货币资金三个总账账户的期末余额，具有专门用途的货币资金不包括在内。

The balance sheet is a flow of assets , including cash , bank deposits and other currency fund three general ledger account at the end of the period , specialized use of monetary funds is not included .

无形资产的期初和期末账面余额、累计摊销额及减值准备累计金额。

The beginning and ending book balances , accumulative amount of amortization , and accumulative amount of provision for impairment of intangible assets ;

本科目期末贷方余额，反映交易所向会员收取的席位占用费余额。

The terminal credit balance in the ending of the theaccount reflects the balance of seat fee collected by the exchanges from the member .

各种品牌的期初和期末账面余额；对总账子系统自动转账功能的探讨

The original book value of the brands and the closing balance , the adjustment of brand value ; On Automatic Transfer Function of General Ledger Subsystem

产品销售成本在销售时作下记录，产品销售成本账户期末的余额便是本期所销售的产品的成本。

When cost of goods sold is recorded at the time of each sale , the balance of the Cost of Goods Sold account shows at the end of an accounting period the cost of goods sold during the period .

为什么期末保留盈余余额不等于资产负债表中的期末现金余额？

Why does Ending Retained Earnings Balance not equal Ending Cash Balance on the Balance Sheet ?