As an accounting period is over, ending balances of the period change into beginning balances of the next period.
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。
The beginning and ending book balances, accumulative amount of amortization, and accumulative amount of provision for impairment of intangible assets;
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。
We assume that the partners agree to a profit-sharing plan providing for salaries and for interest on beginning capital balances.
我们假设合伙人同意有关支付薪金和期初资本利息的利润分配方案。
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.
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。
For example, assume that Adams and Barnes agree that both partners are to be allowed interest at 15% on their beginning capital balances, with any remaining profit or loss to be divided equally.
举例，假设亚当斯和巴恩斯同意以他们资本账户期初余额的15%分配利息，剩余损益平均分配。
Partners are to be allowed interest at 10% on their beginning capital balances, and any profit or loss remaining after authorized salary and interest allowances is to be divided equally.
合伙人同意利息补贴为期初资本的10％，核准的薪金和利息补贴之后的损益平均分配。
Partners are to be allowed interest at 10% on their beginning capital balances, and any profit or loss remaining after authorized salary and interest allowances is to be divided equally.
合伙人同意利息补贴为期初资本的10％，核准的薪金和利息补贴之后的损益平均分配。
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