[] () the amount that you use to start an account for a new period, which is equal to the balance (= the difference between the totaldebits and the total credits ) at the end of the previous period差额承前，余额承上（本期账目开始时的金额，即上期末余额）➡balance carried down ⓘ This is usually written as an abbreviation in accounts.在账户上通常用缩写。