opening balance

简明释义

期初余额

英英释义

The amount of money or value of assets at the beginning of a financial period, such as the start of a month or year.

在一个财务周期开始时的资金金额或资产价值,例如一个月或一年的开始。

例句

1.The bank statement showed an opening balance 期初余额 of $5,000 at the start of the year.

银行对账单显示年初的期初余额 opening balance为5000美元。

2.Before making any adjustments, we need to confirm the opening balance 期初余额 in the ledger.

在进行任何调整之前,我们需要确认账本中的期初余额 opening balance

3.At the beginning of the month, our accountant reviewed the opening balance 期初余额 to ensure all transactions were recorded correctly.

在月初,我们的会计审查了期初余额 opening balance以确保所有交易均已正确记录。

4.The opening balance 期初余额 for this quarter is higher than last quarter, indicating better sales performance.

本季度的期初余额 opening balance高于上个季度,表明销售业绩更好。

5.In our financial report, the opening balance 期初余额 is crucial for understanding cash flow.

在我们的财务报告中,期初余额 opening balance对于理解现金流至关重要。

作文

In the world of finance and accounting, understanding the concept of opening balance is crucial for both individuals and businesses. The opening balance refers to the amount of money that is available in an account at the beginning of a financial period. This figure is essential as it serves as a starting point for tracking all subsequent transactions within that period. For example, if you have a savings account, the opening balance on the first day of the month will determine how much interest you earn by the end of that month. The importance of the opening balance cannot be overstated. It provides a clear picture of your financial status at the start of any given period. Without knowing your opening balance, it would be challenging to assess your spending habits or savings progress. For businesses, the opening balance is particularly significant during the preparation of financial statements. It allows accountants to accurately reflect the company’s financial position and performance over time.Moreover, the opening balance plays a vital role in budgeting. When creating a budget, individuals and organizations must take into account their opening balance to ensure that they allocate funds appropriately. If the opening balance is low, it may indicate a need to cut back on expenses or find new revenue sources. Conversely, a healthy opening balance can provide a sense of security and allow for more ambitious financial goals.To illustrate further, let’s consider a small business that has an opening balance of $10,000 in its checking account at the start of the fiscal year. Throughout the year, the business will make various deposits and withdrawals, impacting the overall balance. By keeping track of these transactions against the opening balance, the business owner can maintain a clear understanding of cash flow and make informed decisions about expenditures and investments.In personal finance, individuals often review their monthly bank statements to monitor their opening balance and compare it to their current balance. This practice helps them identify patterns in their spending and adjust their budgets accordingly. For instance, if someone notices that their opening balance is consistently lower than expected due to unplanned expenses, they may need to reassess their financial priorities.In conclusion, the opening balance is a foundational element in financial management. It provides insight into one’s financial health and serves as a reference point for future transactions. Whether for personal accounts or business finances, understanding the opening balance is essential for making informed financial decisions. By regularly monitoring this figure, individuals and businesses can achieve better control over their finances and work towards their financial goals effectively.

在金融和会计的世界中,理解开账余额的概念对个人和企业来说至关重要。开账余额是指在一个财务期间开始时,账户中可用的金额。这个数字是必要的,因为它作为跟踪该期间内所有后续交易的起点。例如,如果你有一个储蓄账户,那么在一个月的第一天的开账余额将决定到月底你能赚取多少利息。开账余额的重要性不容小觑。它提供了你在任何特定期间开始时的财务状况的清晰图景。如果不了解你的开账余额,那么评估你的消费习惯或储蓄进展将变得困难。对于企业来说,开账余额在准备财务报表时尤其重要。它使会计师能够准确反映公司的财务状况和业绩。此外,开账余额在预算编制中也发挥着重要作用。在制定预算时,个人和组织必须考虑他们的开账余额,以确保适当分配资金。如果开账余额较低,可能表明需要削减开支或寻找新的收入来源。相反,健康的开账余额可以提供安全感,并允许更雄心勃勃的财务目标。为了进一步说明,让我们考虑一个小企业,其在财政年度开始时的开账余额为10,000美元。在这一年中,该企业将进行各种存款和取款,这会影响整体余额。通过跟踪这些交易与开账余额的关系,企业主可以保持对现金流的清晰理解,并做出关于支出和投资的明智决策。在个人财务方面,个人通常会查看他们的每月银行对账单,以监控他们的开账余额,并将其与当前余额进行比较。这种做法可以帮助他们识别消费模式,并相应地调整预算。例如,如果某人注意到他们的开账余额由于意外开支而持续低于预期,他们可能需要重新评估他们的财务优先事项。总之,开账余额是财务管理中的基础要素。它提供了对个人财务健康的洞察,并作为未来交易的参考点。无论是个人账户还是企业财务,理解开账余额对于做出明智的财务决策至关重要。通过定期监控这个数字,个人和企业可以更有效地控制他们的财务,并朝着财务目标努力。