balance brought forward

简明释义

承上期余额

英英释义

例句

1.At the beginning of the month, we recorded a balance brought forward from last month of $500.

在这个月开始时，我们记录了上个月的结转余额为500美元。

2.The accountant noted a balance brought forward of $1,200 in the financial report.

会计在财务报告中注意到结转余额为1200美元。

3.The balance brought forward from the previous quarter was crucial for our budgeting process.

上个季度的结转余额对我们的预算过程至关重要。

4.We need to verify the balance brought forward before closing the accounts for the year.

在结束本年度的账目之前，我们需要核实一下结转余额。

5.After adjusting for expenses, the balance brought forward was updated to $750.

在调整费用后，结转余额更新为750美元。

作文

In the world of finance and accounting, understanding various terms is crucial for effective management and reporting. One such term that frequently appears in financial statements is balance brought forward. This phrase refers to the amount of money or value that is carried over from one accounting period to the next. It is essential for businesses to keep track of their financial performance over time, and the balance brought forward plays a significant role in this process. To illustrate the importance of balance brought forward, let’s consider a small business that operates on a fiscal year ending in December. At the end of December, the company tallies its total income and expenses to determine its net profit or loss for the year. Suppose the business has a net profit of $10,000 at the end of the fiscal year. When the new fiscal year begins in January, this profit does not simply disappear; it becomes part of the company's assets for the new year. Thus, the balance brought forward for January would be $10,000. This figure will then be included in the financial statements for the new year, providing a clear picture of the company's starting point. Moreover, the balance brought forward can also include previous losses. For instance, if the business had incurred a loss of $5,000 in the previous year, this amount would also be carried forward into the new year. Hence, the balance brought forward could reflect both profits and losses, which are crucial for understanding the overall financial health of the business. In this case, the net balance brought forward for the new year would be $5,000 ($10,000 profit minus $5,000 loss). The concept of balance brought forward is not limited to small businesses; it applies to larger corporations and even personal finances. For instance, individuals often carry forward balances in their bank accounts, credit cards, and investment portfolios. Understanding how these balances work can help individuals make informed financial decisions, such as budgeting and saving for future expenses.In accounting, the term balance brought forward is often abbreviated as B/F. Accountants use this abbreviation in ledgers and financial reports to save space and simplify documentation. When preparing financial statements, accountants must ensure that the balance brought forward is accurately reflected, as it impacts the overall financial position of the entity. Errors in recording the balance brought forward can lead to significant discrepancies in financial reporting, potentially affecting stakeholder trust and investment decisions. In conclusion, the term balance brought forward is a fundamental concept in accounting and finance. It serves as a bridge between accounting periods, allowing businesses and individuals to track their financial progress over time. By understanding the balance brought forward, stakeholders can gain insights into the financial health of an organization and make better decisions based on historical performance. Whether you are managing a small business or your personal finances, keeping a close eye on your balance brought forward can lead to more informed financial choices and ultimately, greater success.

在金融和会计的世界中，理解各种术语对于有效管理和报告至关重要。其中一个经常出现在财务报表中的术语是余额结转。这个短语指的是从一个会计期间转移到下一个会计期间的金额或价值。企业必须跟踪其财务表现，以便更好地管理，而余额结转在这一过程中起着重要作用。为了说明余额结转的重要性，让我们考虑一家在12月结束财政年度的小企业。在12月末，公司统计其总收入和支出，以确定其年度净利润或损失。假设该企业在财政年度末的净利润为10,000美元。当新的财政年度在1月开始时，这一利润并不会简单消失；它成为公司新一年的资产的一部分。因此，1月的余额结转将为10,000美元。这个数字将被纳入新年度的财务报表中，清晰地展示公司的起始点。此外，余额结转也可以包括以前的损失。例如，如果该企业在前一年遭受了5,000美元的损失，则该金额也会被带入新的一年。因此，结转的余额可能同时反映利润和损失，这对理解企业的整体财务健康至关重要。在这种情况下，新年度的净余额结转将为5,000美元（10,000美元利润减去5,000美元损失）。余额结转的概念不仅限于小企业；它适用于大型公司甚至个人财务。例如，个人通常会在银行账户、信用卡和投资组合中结转余额。理解这些余额如何运作可以帮助个人做出明智的财务决策，例如预算和为未来支出储蓄。在会计中，术语余额结转通常缩写为B/F。会计师在分类账和财务报告中使用这一缩写，以节省空间并简化文档。在准备财务报表时，会计师必须确保余额结转的准确反映，因为它会影响实体的整体财务状况。记录余额结转的错误可能导致财务报告中出现重大差异，从而可能影响利益相关者的信任和投资决策。总之，术语余额结转是会计和金融中的基本概念。它作为会计期间之间的桥梁，使企业和个人能够跟踪其财务进展。通过理解余额结转，利益相关者可以深入了解组织的财务健康状况，并根据历史表现做出更好的决策。无论您是在管理小企业还是个人财务，密切关注您的余额结转都能促使您做出更明智的财务选择，最终实现更大的成功。