期初余额

资本账户的期初余额为亚当斯10美元，巴恩斯100美元。

Beginning capital balances are $ 10 for adarns and $ 100 for barnes .

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 .

利息按如下假设计算：任何已支付的利息被加到期初余额，并且下次利息应付数额是按照更高的账面余额为基础计算的。

Interest that is calculated under the assumption that any interest paid is combined with the original balance and the next interest payment will be based on the slightly higher account balance .

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 ;

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 .

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 ;

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

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 .