form of a balance sheet

См. также в других словарях:

• Balance sheet — Balance Bal ance (b[a^]l ans), n. [OE. balaunce, F. balance, fr. L. bilanx, bilancis, having two scales; bis twice (akin to E. two) + lanx plate, scale.] 1. An apparatus for weighing. [1913 Webster] Note: In its simplest form, a balance consists… …   The Collaborative International Dictionary of English

• balance sheet — / bæləns ʃi:t/ noun a statement of the financial position of a company at a particular time, such as the end of the financial year or the end of a quarter, showing the company’s assets and liabilities ● Our accountant has prepared the balance… …   Dictionary of banking and finance

• balance sheet — / bæləns ʃi:t/ noun a statement of the financial position of a company at a particular time such as the end of the financial year or the end of a quarter showing the company’s assets and liabilities ● Our accountant has prepared the balance sheet …   Marketing dictionary in english

• balance sheet — A statement of the total assets and liabilities of an organization at a particular date, usually the last day of the accounting period. The first part of the statement lists the fixed and current assets and the liabilities, whereas the second… …   Accounting dictionary

• balance sheet — A statement of the total assets and liabilities of an organization at a particular date, usually the last day of the accounting period The first part of the statement lists the fixed and current assets and the liabilities, whereas the second part …   Big dictionary of business and management

• Off-balance-sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

• Off-Balance-Sheet Financing — A form of financing in which large capital expenditures are kept off of a company s balance sheet through various classification methods. Companies will often use off balance sheet financing to keep their debt to equity (D/E) and leverage ratios… …   Investment dictionary

• off-balance-sheet finance — OBSF A method of financing a company s activities so that some or all of the finance and the corresponding assets do not appear on the balance sheet of the company. By making use of OBSF a company can enhance its accounting ratios, such as the… …   Accounting dictionary

• off-balance-sheet finance — OBSF A method of financing a company s activities so that some or all of the finance and the corresponding assets do not appear on the balance sheet of the company. By making use of OBSF a company can enhance its accounting ratios, such as the… …   Big dictionary of business and management

• off-balance Sheet — OBS A liability or other item that is not included in a *balance sheet. *Creative accounting techniques often aim at manipulating *financial statements through off balance sheet transactions, in which significant corporate resources, *income or… …   Auditor's dictionary

• consolidated balance sheet — The balance sheet of a group providing the financial information contained in the individual financial statements of the parent company of the group and its subsidiary undertakings, combined subject to any necessary consolidation adjustments. It… …   Accounting dictionary