We study the correspondence between boundary spectrum of non-chiral topological orders on an open manifold $\mathcal{M}$ with gapped boundaries and the entanglement spectrum in the bulk of gapped topological orders on a closed manifold. The closed manifold is bipartitioned into two subsystems, one of which has the same topology as $\mathcal{M}$. Specifically, we focus on the case of generalized string-net models and discuss the cases where $\mathcal{M}$ is a disk or a cylinder. When $\mathcal{M}$ 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, $\mathbb{Z}_N$ theories, and the simple non-abelian case of doubled Fibonacci are demonstrated.
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