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.

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财务科目管理，主要是田间删除会计科目，对会计科目中的期初余额进行设置。

Financial management subjects, delete the accounting field is the main subjects of the accounts set up for the opening balance.

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