As an accounting period is over, ending balances of the period change into beginning balances.

在一个会计阶段结束的时候，把这一阶段最后的资产负债情况计入下一阶段的起始。

youdao

As an accounting period is over, ending balances of the period change into beginning balances of the next period.

当一个会计年度结束的时候，这期的期末余额变为下期的期初余额。

youdao

The beginning and ending book balances, accumulative amount of amortization, and accumulative amount of provision for impairment of intangible assets;

无形资产的期初和期末账面余额、累计摊销额及减值准备累计金额。

youdao

We are now seeing signs that those balances are beginning to migrate into the economy.

FORBES: Bernanke Still Pouring Shots Of QE To Markets Already Drunk On Liquidity

An authoritarian, centralised regime has been replaced with one whose elaborate checks and balances are only beginning to be tested.

ECONOMIST: Indonesia

Many of today's multinationals are as big as nation-states but are only just beginning to put together the complex series of checks and balances that impinge on governments.

ECONOMIST: Bad aid