期末账面数是指企业在一定会计期间结束时,记录在账簿中的资产和负债的当前价值。具体而言,期末账面数是企业在会计期末对所有资产和负债进行盘点和计价后得出的数据,反映了企业在该时点的财务状况和经营成果。
中文版:
期末账面数是指在一定会计期间结束时,企业资产和负债的当前价值记录在账簿中的数据。期末账面数是经过盘点和计价后的结果,反映了企业在这个时间点的财务状况和经营成果。在资产负债表中,期末账面数通常表示为资产类账户的借方余额和负债类账户的贷方余额之和。期末账面数是编制财务报表的重要依据,对于企业决策者和投资者具有重要的参考价值。
英文版:
The term "期末账面数" refers to the current value of an enterprise's assets and liabilities recorded in the accounting books at the end of a certain accounting period. It is the result of an inventory and valuation taken at the end of the accounting period, reflecting the financial status and operating results of the enterprise at that point in time. In the balance sheet, the closing balance is usually represented as the sum of the debit balances of asset accounts and the credit balances of liability accounts. The closing balance is an important basis for preparing financial statements, and it provides valuable reference information for enterprise decision-makers and investors.