搜狗做题网这是与ACCA F3相关的
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这是与ACCA F3相关的
Insert a balancing figure to the side of T account which does not currently add up to the amount in the total box.Call this balancing figure"balance c/f"(carried forward)or"balance c/d"(carried down)which means the value of asset/liability at the end of the accounting period.
Carry the balance down diagonally and call it "balance b/f"(brought forward) or"balancee b/d"(brought down)which means the value of asset/liability at the start of the next accounting period.
Insert a balancing figure to the side of T account which does not currently add up to the amount in the total box.Call this balancing figure"balance c/f"(carried forward)or"balance c/d"(carried down)which means the value of asset/liability at the end of the accounting period.
Carry the balance down diagonally and call it "balance b/f"(brought forward) or"balancee b/d"(brought down)which means the value of asset/liability at the start of the next accounting period.
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