V2EX closing balance

Closing Balance

定义 Definition

期末余额;结账余额:在一个会计期间(如月末、季末、年末)结束时,某个账户或账簿上剩余的余额。它通常会成为下一期间的期初余额(opening balance)。该词多用于银行对账单、总账、财务报表等语境。

发音 Pronunciation (IPA)

/kloz blns/

例句 Examples

The closing balance on my bank statement is $2,350.
我银行对账单上的期末余额是 2,350 美元。

After recording all invoices and payments, the accountant calculated the closing balance for each account and prepared the month-end report.
在记录完所有发票与付款后,会计计算了各账户的期末余额,并编制了月末报告。

词源 Etymology

closing 来自动词 close(关闭、结束),在会计语境中引申为“结账、期末”;balance 表示“余额、差额”。合在一起即“期末时点的余额”。在账务“结转/结账(closing entries)”完成后,会得到各账户的 closing balance

相关词 Related Words

文学与著作中的用例 Literary Works

  • Financial Accounting(Libby, Libby & Hodge 等教材,多版):在讲解账户期末结账、期初结转与报表编制时常出现 closing balance
  • Accounting Principles(Weygandt, Kimmel & Kieso):用于说明分类账账户、期末结账流程与余额结转。
  • 国际财务报告准则与培训资料(如 IFRS 教学/案例材料、审计与会计实务手册):在账户余额、期末报表与对账流程的说明中常用该术语。
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