会计英语期末

balance b/f 承前页

balance c/f 过此页

balance b/d 余额结转

balance c/d 期初余额

(本期的“balance c/d 期初余额”与上期“balance b/d 余额结转”是一个意思)其实在一定程度上前两者和后两者的意思是一样的。

"Blance Sheet 也就是资产负债表上的科目大多用b/f ,c/f 如：asset,inventory,debtor,Income Statement也就是损益表 上的科目大多用 b/d c/d b/d brought down c/d carried down 这只是一种习惯用法,其实代表的意思都一样,都指期初,期末余额"

c/d means  carried down.

The balance of an account at the end of an accounting period,which will be taken forward to become the balance at the beginning of a new period.

b/d means  brought down.

The balance of an account at the beginning of a new accounting period,which was also the balance at the end of the previous period.

c/f means  carried forward.

Previous balance on an account which is carried over to the next billing period.

b/f means  brought forward.

a balance which is entered in an account at the end of a period and is then taken to be the starting point of the next period.

扩展资料：

注意事项

为了保证账页的连续性，在前一页注明过次页，在后一页注明承前页。

就是接着下页继续记帐,和前页转过来的意思.是账目的完整性的记录标记。

每一帐页登记完毕结转下页时，应当结出本页合计数及余额，写在本页最后一行和下页第一行有关栏内，并在摘要栏内注明‘过次页’和‘承前页’字样；也可以将本页合计数及金额只写在下页第一行有关栏内，并在摘要栏内注明‘承前页’字样。”也就是说，“过次页”和“承前页”的方法有两种：一是在本页最后一行内结出发生额合计数及余额，然后过次页并在次页第一行承前页；二是只在次页第一行承前页写出发生额合计数及余额，不在上页最后一行结出发生额合计数及余额后过次页。

参考资料：百度百科-承前页

参考资料：百度百科-会计

如果是当期应计利润，应该是：Net change of Accrued profits for 某一个月期末固定资产净值Net value of the Fixed assets in the end of the period (或者某一个月)

Dec.1 Issued capital stock with a total of par value 7000000 and sold for cashDec.2 Paid cash for two months’office rent in advance 5000Dec.2 Leased a land to B company, and receive three months rent 6000Dec.3 Purchased 650000 for Equipment, paid 460000 in cash and signed a promissory note for the balance. The equipment is estimated to be used for ten years. The depreciation method is the straight line method.Dec.5 Purchased a lot of merchandise on account, amount 650000; Suppose the beginning inventory is 250000.Dec.16 Complete Advertice service for C company and collect 76000Dec.13 Made sales of merchandise on account for 960000Dec.19 Paid cash 330000 for accounts payableDec.20 Received the sales accounts on Dec.13Dec.31 Paid emplyee’s salaries 73000Dec.31 Paid monthly utility bills 8000Dec.31 Earned interest income 2000,but not receivedDec.31 The ending inventory is 290000Dec.31 The income tax rate is 25%Dec.31 Suppose the dividends are 120000,and the company paid the dividends

12月1日已发行股本总面值700万，并以现金出售12月2日5000提前支付的现金两个月办公租金12月2日租赁土地给B公司，并获得三个月租金作600012月3日购买650000的设备，以现金支付460000 ，并签署了承兑票据余额。估计该设备将用于十年。折旧方法为直线法。12月5日购买了很多商品上的帐户，金额650000 ;假设期初库存为250000 。12月16日完成广告对C公司的服务和收集76000Dec.13制造的商品销售上占96000012月19已付现金330000应付账款12月20收稿销售账目在十二月三十一号12月31日已支付的员工工资7300012月31日每月支付水电费800012月31日的利息收入2000年，但没有收到12月31日的期末库存为29000012月31日的所得税税率为25％假设12月31日的股息是120000 ，和公司支付的股息满意请给分~谢谢~

c/d "carried down"期末余额，b/d "brought down"期初余额。也可以表示成c/f "carried forward"期末余额，b/f "brought forward"期初余额。我想如果你知道了什么意思，也就会用了吧。