会计英语balance

c/d means  carried down.The balance of an account at the end of an accounting period,which will be taken forward to become the balance at the beginning of a new period.b/d means  brought down.The balance of an account at the beginning of a new accounting period,which was also the balance at the end of the previous period.c/f means  carried forward.Previous balance on an account which is carried over to the next billing period.b/f means  brought forward.a balance which is entered in an account at the end of a period and is then taken to be the starting point of the next period."Blance Sheet 也就是资产负债表上的科目大多用b/f ,c/f 如：asset,inventory,debtor,Income Statement也就是损益表 上的科目大多用 b/d c/d b/d brought down c/d carried down 这只是一种习惯用法,其实代表的意思都一样,都指期初,期末余额"