中文：

账面余额是指账户余额，即账户中记录的资产或负债的余额。在会计学中，账面余额是指按照会计准则和会计制度的要求，对企业的资产和负债进行确认、计量和记录后，在财务报表上反映的余额。

对于资产账户，账面余额通常是指账户借方记录的资产金额，即资产账户的余额。对于负债账户，账面余额通常是指账户贷方记录的负债金额，即负债账户的余额。

账面余额是一个重要的财务指标，它反映了企业的财务状况和经营成果。通过对账面余额进行分析，可以了解企业的资产和负债状况，评估企业的偿债能力和经营效益，为决策者提供重要的参考依据。

英文：

Book balance refers to the balance of an account, which is the balance of assets or liabilities recorded in the account. In accounting, book balance refers to the balance that reflects the recognition, measurement, and recording of assets and liabilities of an enterprise in accordance with accounting standards and accounting systems.

For asset accounts, book balance usually refers to the asset amount recorded in the debit side of the account, i.e., the balance of the asset account. For liability accounts, book balance usually refers to the liability amount recorded in the credit side of the account, i.e., the balance of the liability account.

Book balance is an important financial indicator that reflects the financial status and operating results of an enterprise. Through analysis of book balance, it is possible to understand the status of assets and liabilities of an enterprise, evaluate its debt repayment ability and operating efficiency, and provide important reference for decision makers.