The ending balance formula of liabilities and owners' equity accounts is: ending goods balance = opening goods balance+current futures amount-current debit amount.
For example, by the end of July, 20 10, the credit balance of accounts payable by ABC Company to W Company was 2340 yuan (that is, by the end of July, ABC Company still owed 2340 yuan to W Company). On August 3rd, 20 170, ABC company purchased 1 170 yuan from W company without payment. If ABC company pays W company 2000 yuan, at the end of August, 20 10, the ending balance of accounts payable of ABC company W company =2340 (commodity opening balance)+170 (current credit amount) -2000 (current debit amount) =10.