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  1. Oxford American Dictionary

    opening balance

    • n.
      the amount of money in a bank account when it is opened；the amount of money in a company's account that is brought forward at the start of an accounting period

    • noun: opening balance, plural noun: opening balances

    • 釋義

    名詞

    • 1. the amount of money in a bank account when it is opened there is a $25 minimum opening balance
    • 2. the amount of money in a company's account that is brought forward at the start of an accounting period a statement shows the opening balance at just $27,000