Blance b/d and Balance c/f 有咩分別?

Balance b/f (c/f)
is usually appeared in the pages of the ledger account. E.g. in the end of first page, we put balance c/f along the total balance, in the beginning of second page, we use balance b/f.
Balance b/d (c/d)
b/d is usually appeared in the first line of the beginning balance of the account of the balance sheet items ( Assets, Liabilites and Equity). The balance as appeared in the last year's account. c/d is then appeared in the last line with the ending total to be carried forward to nest year.
However, in general practice, provided that these wordings are consistently applied, there is no specific requirement for using 'd' or 'f'.

Account入面，Balance b/d (c/d) 同 Balance b/f (c/f)有咩分別?

Balance b/d (c/d) = brought down (carried down)

月結用


Balance b/f (c/f) = brought forward (carried forward)

年結用

Balance b/d 即係上年度結餘轉入今年。Balance c/d即係今年度結餘轉入下年。希望幫到你！