balance sheet既問題

You have details of assets and liabilities in your Balance Sheet as at 31 March, 2004. Balance Sheet shows the financial position of a company at a particular date and of course, the net asset value.
When the books of the company has been closed and the final accounts has been prepared, you have to pick up the ending balances to the next year's books. We then call this the opening balance of each account in the coming year i.e. 1 April, 2004 to 31 March, 2005.
The net asset value of the ending balances and the opening balances is, in principle, the same.

你咁問就知道你嘅會計基礎未夠穩，希望你多睇啲書。資產負債表條公式係：資產 - 負債 = 股東權益 (Assets - Liabilities = Equity)
股東權益(Equity)由已繳股本(Issued and fully paid Share Capital)加累計盈餘(Retained Earnings)。累計盈餘由上期結餘(Opening Balance)加今期損益(Current Profit/Loss)所組成。你嘅所謂下面出現Opening Balance 應該係指上期結餘盈利或虧損。
希望幫到你！

其實你咁講唔係太清楚~或者有冇題目可以睇下?

不過如果你而家要做o既係31March2004 o既balance sheet,
咁即係要計間公司直至呢日o既net assets, 照計唔會再有之後o既b/f寫o既下面架喎!
因為做完之後兩邊數應該係balance到架嘛!