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

在一个会计阶段结束的时候，把这一阶段最后的资产负债情况计入下一阶段的起始。

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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。

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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。

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