期末余额代表上个月、季度或者年底的余额。在资产负债表中不存在年初余额，只有期初余额。
The closing balance represents the last month, quarter or year-end balance. The opening balance does not exist in the balance sheet, except for the opening balance.
期末余额=期初余额+本期增加发生额-本期减少发生额
Closing balance = opening balance + increase in the current period - decrease in the current period
期初余额，是指期初已存在的账户余额。初余额以上期期末余额为基础，反映上期交易结果和上期采用的会计政策。本期初离个报境显的账户余额为前一期结转至当期的金额，或前一期期末余额调整的金额。一般来说，期初余额是以前账户结转往来账户的余额，等于相应账户的期末余额。
The opening balance is the account balance in
期末余额试算不平衡有三继问完个原因：本期发生额来自或期初余额不平衡导致期末余额不平衡，期末余额本身计算无误；个别账户期末余额计算存在技术性错误；试算表编制存在转移错误（即试算表复制各总账账户余额存在文书性错误）。
There are three reasons for the trial balance imbalance: or from an imbalance in the opening balance resulting in an imbalance in the closing balance; the closing balance
扩展资料：
Extended information:
1、期初余额的注意事项：
1. Attention to opening balances:
当启用时间一致时，除了输入在账务中“固定资产”和“累计折旧”科目的余额外，还需要在固定资产系统的“固定资产期初”窗口中录入固定资产卡片的期初余额。
In addition to entering the balances of the items “fixed assets” and “cumulative depreciation” in the accounts, the opening balances of the fixed asset cards will need to be entered in the “fixed assets opening” window of the fixed assets system
当科目体系关闭时，系统自动八粉使好益水向检查该科目和固定资产中“固定资产”和“累计折旧”科目的期初余额。固定资产卡片的原值与累计折旧期初余额是否一致。若360问答不一致，系统将不允吗调孩石怀阶映许结账。
When the subject system is closed, the system automatically eight powders enable beneficial water to check the opening balance of the subject and fixed asset for "fixed assets" and "cumulative depreciation". Whether the original value of the fixed asset card is consistent with the opening balance of the accumulated depreciation period. If 360 question-and-answers , the system will not allow
2、期末余标差第露显住记尔织鸡客额的注意事项：
2- Attention left at the end of the period 年末终了结账时有余额的账户序脚后那毛么皮阶每余额，直接记入新账余额栏内即可下角决己路配很正立，无需编制会计凭证，也无需将余额记入账户（收款人或付款人）的借方或贷方识不关散护资间，使有余额的账户余额为零树分殖段论神刘状激位可。 At the end of the year, the balance of the remaining account at the end of the year may be charged directly to the new account balance column as a direct result of the entry of the balance under , without the need to prepare the accounting certificate 因为，由于年末是一个有余额的账户，所以余额要如实反映在账户上，越反映越清楚。否则，余额账户和非余额账户之间的差异将被混淆。 Because at the end of the year the balance is an account with a balance, the more clearly it is reflected in the account. Otherwise, the difference between the balance account and the non-balance account . 参考资料来源：百度百科-期末余额 Source: 100% encyclopedia - closing balance 参考资料来源：百度百科-期初余额 Source: 100-degree encyclopedia - opening balance
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