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.
结账，是在把一定时期内发生的全部经济业务登记入账的基础上，计算并记录本期发生额和期末余额。
Checkout, is in the foundation of all economic business registration for a certain period of occurrence, calculate and record the amount and final balance.
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。
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.
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