balance b/f 承前页
balance c/f 过此页
balance b/d 余额结转
balance c/d 期初余额
(本期的“balance c/d 期初余额”与上期“balance b/d 余额结转”是一个意思)其实在一定程度上前两者和后两者的意思是一样的。
"Blance Sheet 也就是资产负债表上的科目大多用b/f ,c/f 如：asset,inventory,debtor,
Income Statement也就是损益表 上的科目大多用 b/d c/d b/d brought down c/d carried down
这只是一种习惯用法,其实代表的意思都一样,都指期初,期末余额"
c/d means carried down.
The balance of an account at the end of an accounting period,which will be taken forward to become the balance at the beginning of a new period.
b/d means brought down.
The balance of an account at the beginning of a new accounting period,which was also the balance at the end of the previous period.
c/f means carried forward.
Previous balance on an account which is carried over to the next billing period.
b/f means brought forward.
a balance which is entered in an account at the end of a period and is then taken to be the starting point of the next period.
扩展资料：
注意事项
为了保证账页的连续性，在前一页注明过次页，在后一页注明承前页。
就是接着下页继续记帐,和前页转过来的意思.是账目的完整性的记录标记。
每一帐页登记完毕结转下页时，应当结出本页合计数及余额，写在本页最后一行和下页第一行有关栏内，并在摘要栏内注明‘过次页’和‘承前页’字样；也可以将本页合计数及金额只写在下页第一行有关栏内，并在摘要栏内注明‘承前页’字样。”也就是说，“过次页”和“承前页”的方法有两种：一是在本页最后一行内结出发生额合计数及余额，然后过次页并在次页第一行承前页；二是只在次页第一行承前页写出发生额合计数及余额，不在上页最后一行结出发生额合计数及余额后过次页。
参考资料：百度百科-承前页
参考资料：百度百科-会计
