We study the correspondence between boundary excitation distribution spectrum of non-chiral topological orders on an open surface M with gapped boundaries and the entanglement spectrum in the bulk of gapped topological orders on a closed surface. The closed surface is bipartitioned into two subsystems, one of which has the same topology as M. Specifically, we focus on the case of generalized string-net models and discuss the cases where M is a disk or a cylinder. When M has the topology of a cylinder, different combinations of boundary conditions of the cylinder will correspond to different entanglement cuts on the torus. When both boundaries are charge (smooth) boundaries, the entanglement spectrum can be identified with the boundary excitation distribution spectrum at infinite temperature and constant fugacities. Examples of toric code, ZN theories, and the simple non-abelian case of doubled Fibonacci are demonstrated. arXiv:1806.07794v3 [cond-mat.str-el] 12 May 2019where the decomposition matrix M is 4 × 2-dimensional, with the first subscript taking values from {1, m, e, }, i.e. the output category, and the second subscript from {0, 1}, the input category. 59 Specifically,