balance sheet account

См. также в других словарях:

• Off-balance sheet account —   Off balance sheet accounts are assets and liabilities that the bank expects in the future. This type of account is also known as contingent . Off balance sheet accounts are possible future obligations without outlay of funds …   International financial encyclopaedia

• On-balance sheet account —   Balances which are to appear in the balance sheet …   International financial encyclopaedia

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

• balance sheet — bal·ance sheet n: a statement of financial condition at a given date Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. balance sheet …   Law dictionary

• 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 — [n] financial statement including gains and losses for a period account, annual report, assets and liabilities, budget, ledger, report; concepts 271,332 …   New thesaurus

• 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

• Common Size Balance Sheet — A company balance sheet that displays all items as percentages of a common base figure. This type of financial statement can be used to allow for easy analysis between companies or between time periods of a company. The image above illustrates… …   Investment dictionary

• On-balance sheet item —   Refer instead to On balance sheet account …   International financial encyclopaedia

• balance sheet — financial record showing the current balance of an account, account statement …   English contemporary dictionary