beginning balance

英 [bɪ'ɡɪnɪŋ 'bæləns] 美 [bɪ'ɡɪnɪŋ 'bæləns]

• 期初余额

beginning balance的用法和样例：

例句

1. 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.
   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。