alance c/d means balance carried down.The balance of an account at the end of an accounting period,which will be taken forward to become the balance at the beginning of a new period.
balance b/d means balance brought down.The balance of an account at the beginning of a new accounting period,which was also the balance at the end of the previous period.
balance c/f means balance carried forward.Previous balance on an account which is carried over to the next billing period.
balance b/f means balance brought forward.a balance which is entered in an account at the end of a period and is then taken to be the starting point of the next period.
The following is the quotation from other website:
"Blance Sheet 上的科目大多用b/f ,c/f 如：asset,inventory,debtor,
Income Statement 上的科目大多用 b/d c/d b/d brought down c/d carried down
这只是一种习惯用法,其实代表的意思都一样,都指期初,期末余额"
hope that helps.
