Balance c/d意思

"Balance c/d" is an accounting term that stands for "Balance carried down" or "Balance carried forward." It is used to indicate the balance that is either brought forward from the previous period or carried down to the next period in a company's financial statements, such as the balance sheet or income statement.

Here's how it works in the context of a balance sheet:

  1. Balance Carried Forward (BCF): At the end of an accounting period, the balance in a particular account (e.g., cash, accounts receivable, inventory) is carried forward to the next accounting period. This means that the ending balance for the current period becomes the opening balance for the next period.

  2. Balance Carried Down (BCD): This term is used when the balance in a column of an account (e.g., the balance sheet) is carried down to the next line or column. For example, the balance in the assets section might be carried down to the liabilities section in a balance sheet.

In practice, "Balance c/d" is often seen in the last line of an account or financial statement, representing the closing balance that will be used as the opening balance in the next period's records. The opposite entry, "Balance b/d" (Balance brought down) or "Balance b/f" (Balance brought forward), is used to indicate the opening balance that was carried over from the previous period.

It's important to note that the term "Balance c/d" can be used interchangeably with "Balance b/f" or "Balance b/d," depending on the context and the specific accounting practices of the company or jurisdiction. The key concept is that it refers to the process of carrying forward or bringing down a balance from one accounting period to the next.