利息期间期末未付的借方余额的利息将加至下一利息期间的期初余额。

Any interest charged on debit balances which is not paid at the close of an interest period will be added to the opening balance for the next interest period.

youdao

期末，“应交税金——应交增值税(待转进项税额)”科目如有借方余额，表示尚未结转而不得抵扣的进项税额。

The final, "taxes payable VAT (stay - turn VAT on purchase)" subjects such as a debit balance, says not buckle and shall not carry forward the input tax.

youdao

期末，“应交税金——应交增值税(待转进项税额)”科目如有借方余额，表示尚未结转而不得抵扣的进项税额。

The final, "taxes payable VAT (stay - turn VAT on purchase)" subjects such as a debit balance, says not buckle and shall not carry forward the input tax.

youdao