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1 balance sheet
Fina financial report stating the total assets, liabilities, and owners’ equity of an organization at a given date, usually the last day of the accounting period. The debit side of the balance sheet states assets, while the credit side states liabilities and equity, and the two sides must be equal, or balance.EXAMPLEAssets include cash in hand and cash anticipated (receivables), inventories of supplies and materials, properties, facilities, equipment, and whatever else the company uses to conduct business. Assets also need to reflect depreciation in the value of equipment such as machinery that has a limited expected useful life.Liabilities include pending payments to suppliers and creditors, outstanding current and long-term debts, taxes, interest payments, and other unpaid expenses that the company has incurred.Subtracting the value of aggregate liabilities from the value of aggregate assets reveals the value of owners’ equity. Ideally, it should be positive. Owners’ equity consists of capital invested by owners over the years and profits (net income) or internally generated capital, which is referred to as “retained earnings”; these are funds to be used in future operations.As an example: -
2 balance fiscal
• balance sheet for income-tax report• balance sheet for tax purposes -
3 balance general en forma de reporte
• report form balance sheetDiccionario Técnico Español-Inglés > balance general en forma de reporte
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4 balance informativo
• report form of balance sheet -
5 balance para reporte del impuesto sobre la renta
• balance sheet for income-tax reportDiccionario Técnico Español-Inglés > balance para reporte del impuesto sobre la renta
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6 balance fiscal
m.balance sheet for tax purposes, balance sheet for income-tax report. -
7 balance informativo
m.report form of balance sheet. -
8 annual report
Fina document prepared each year to give a true and fair view of a company’s state of affairs.Annual reports are issued to shareholders and filed at the Securities and Exchange Commission in accordance with the provisions of company legislation. Contents include a profit and loss account and balance sheet, a cash flow statement, directors’ report, auditor’s report, and, where a company has subsidiaries, the company’s group accounts.The financial statements are the main purpose of the annual report, and usually include notes to the accounts. These amplify numerous points contained in the figures and are critical for anyone wishing to study the accounts in detail. -
9 Bilanz
Bilanz f RW balance sheet, B/S, asset and liability statement (Bilanz i. e. S.: Ausweis der Aktiva und Passiva); annual financial statements, annual accounts, statement of financial position (Bilanz i. w. S. als Jahresabschluss einschließlich GuV, Anhang, Lagebereicht, Kapitalflussrechnung, usw.; may include in the wider sense income statement, notes, cash flow statement etc.) • außerhalb der Bilanz FIN off-balance-sheet • die Bilanz kippen GEN tilt the balance • die Bilanz verschleiern RW (BE, infrml) fiddle the balance, (infrml) cook the books (ein Bilanzdelikt = accounting fraud und Verstoß gegen das Gebot der Bilanzklarheit = principle of unambiguous presentation of balance sheet items; anders: Bilanzkosmetik oder Window-Dressing; illegal action; cp. window-dressing = year end legal action) • die Bilanz ziehen 1. GEN strike a balance; 2. RW balance the books • in der Bilanz ansetzen RW show in the balance sheet, report in the balance sheet (Synonym: in der Bilanz ausweisen, bilanzieren) • in der Bilanz getrennt ausweisen RW show separately in the balance sheet* * *f < Rechnung> annual accounts, asset and liability statement, balance sheet (B/S), statement of financial position ■ außerhalb der Bilanz < Finanz> off-balance-sheet ■ die Bilanz kippen < Geschäft> tilt the balance ■ die Bilanz ziehen 1. < Geschäft> strike a balance; 2. < Rechnung> balance the books* * *Bilanz
balance [of accounts], (Bilanzformular) balance sheet, statement [of assets and liabilities] (US), overall statement (US), statement of conditions (US);
• abgekürzte Bilanz condensed balance sheet, trial balance;
• aktive Bilanz credit balance, (Handelsbilanz) favo(u)rable (credit) balance;
• aufgestellte Bilanz balance sheet;
• ausführliche Bilanz detailed balance sheet;
• außenwirtschaftliche Bilanz visible (foreign-trade) balance;
• berichtigte Bilanz post-closing balance sheet, [post-]closing trial balance;
• fiktive Bilanz proforma balance sheet (statement, US);
• finanzwirtschaftliche Bilanz statement of application of funds (US), source and disposition statement;
• frisierte Bilanz faked (cooked, doctored, window-dressed) balance sheet;
• gefälschte Bilanz false (faked, fraudulent, cooked, doctored) balance sheet;
• vertikal gegliederte Bilanz vertical-form balance sheet;
• genormte Bilanz common-size statement;
• geprüfte Bilanz certified balance, audited balance sheet;
• jährliche Bilanz annual balance sheet;
• konsolidierte Bilanz consolidated balance sheet;
• neueste Bilanz up-to-date balance sheet;
• passive Bilanz adverse balance;
• reine Bilanz final balance;
• rohe Bilanz trial (rough) balance;
• ungeprüfte Bilanz unaudited balance sheet;
• vergleichende Bilanz comparative balance sheet;
• verschleierte Bilanz veiled (window-dressed, tampered, faked, cooked, doctored) balance sheet;
• mit Prüfungsvermerk versehene Bilanz certified financial statement (US);
• versicherungstechnische Bilanz actuarial valuation;
• vorläufige Bilanz tentative balance sheet;
• zusammengefasste Bilanz consolidated (summarized, condensed) balance sheet;
• Bilanz einer Aktiengesellschaft corporate balance sheet (statement, US); Bilanz
• ohne Aufwand und Ertrag post-closing trial balance;
• Bilanz eines Einzelkaufmanns sole trader’s balance sheet;
• Bilanz per 30. Juni balance sheet as of 30th of June;
• Bilanz einer OHG partnership balance sheet;
• Bilanz einer Vermögensverwaltung fund balance sheet;
• Bilanz der gesamten Volkswirtschaft net results of overall economic activity;
• Bilanz abschließen to bring down a balance;
• Bilanz analysieren to analyse (interpret, break down, US) a balance sheet;
• in der Bilanz aufführen to show in the balance;
• in der Bilanz unter langfristigen Schulden aufführen to place on the balance sheet among the long-term liabilities;
• in die Bilanz aufnehmen to include in the balance sheet;
• Bilanz aufstellen (erstellen) to strike (get out, prepare, draw up) a balance sheet, to make up a balance [sheet];
• Bilanz fälschen (frisieren, verschleiern) to cook (doctor, fake) a balance sheet;
• Bilanz genehmigen to approve [of] a balance sheet (US coll.);
• in der Bilanz positiv gestalten to show up in black on the balance sheet (US coll.);
• Bilanz lesen to read the balance sheet;
• Bilanz machen to balance;
• Bilanz überprüfen to audit a balance sheet;
• Bilanz veröffentlichen to make the balance sheet public;
• eine Bilanz in Euro veröffentlichen to publish a balance sheet in euro;
• Bilanz vorlegen to submit a balance sheet;
• Bilanz nach den Grundsätzen ordnungsgemäßer Buchführung und Bilanzierung vorlegen to represent a financial statement fairly in accordance with generally accepted accounting principles;
• Bilanz zergliedern to analyse (analyze, US, break down, US) a balance sheet;
• Bilanz ziehen to balance the books, to strike a balance sheet;
• Bilanz seines Lebens ziehen to take stock of one’s life. -
10 ausweisen
ausweisen v 1. RW disclose, post, show on the books, recognize, show (in the balance sheet), report (in the balance sheet) (in der Bilanz ansetzen, bilanzieren); 2. POL, RECHT expel, deport (Ausländer) • in der Bilanz ausweisen RW show in the balance sheet • in der Bilanz getrennt ausweisen RW show separately in the balance sheet • zum Kurswert ausweisen RW report at market value* * *--------: sich ausweisen< Recht> prove one's identity* * *ausweisen
(Ausländer) to deport, to expel, (im Bebauungsplan) to allocate, (in Büchern) to give account on, (verbannen) to exile, to banish;
• j. ausweisen to proof s. one’s identity;
• sich ausweisen to identify o. s., to prove one’s identity, to produce one’s papers;
• im zweiten Quartal Betriebsgewinne ausweisen to post flat operating earnings for the second quarter;
• sich mit seinem Führerschein ausweisen to prove one’s identity with one’s driving licence;
• sich als guter Geschäftsmann ausweisen to prove o. s. a good businessman;
• Saldo ausweisen to turn out (show) a balance;
• Saldo von 100 Dollar zu Ihren Gunsten ausweisen to leave (present) a balance of $100 to your credit;
• Verlust ausweisen to show a loss. -
11 балансовый отчёт
1) General subject: balance sheet report2) Trade: balance sheet3) Economy: consolidated balance sheet4) Accounting: balance statement5) Finances: balance-sheet6) EBRD: balance sheet (B/S)7) SAP.tech. financial statements8) SAP.fin. closing statements -
12 bilanzieren
bilanzieren v RW capitalize, show in the balance sheet, report in the balance sheet (in der Bilanz ansetzen, in der Bilanz ausweisen); draw up the balance sheet, make up the balance sheet, prepare the balance sheet (Bilanz erstellen)* * *bilanzieren
to prepare accounts, to make up a (show in the) balance;
• Wertpapiere zu Ankaufskursen bilanzieren to carry investments at costs. -
13 Steuerbilanz
Steuerbilanz f RW tax balance sheet (Gegensatz: Handelsbilanz; opposite: commercial balance sheet)* * *Steuerbilanz
tax statement (status, report, balance sheet, report) -
14 ansetzen
ansetzen v 1. GEN calculate, estimate (Kosten); fix (Preis); arrange (Treffen); 2. RW report, show, state • bei etw. ansetzen GEN be conceived for • in der Bilanz ansetzen RW show in the balance sheet, report in the balance sheet (Synonym: in der Bilanz ausweisen, bilanzieren)* * *v 1. < Geschäft> Kosten calculate, estimate, Preis fix, Treffen arrange; 2. < Rechnung> report, show, state ■ bei etw. ansetzen < Geschäft> be conceived for* * *ansetzen
(abschätzen) to rate, to assess, to value, (berechnen) to charge, to debit, (Preis) to quote, to fix, (Termin) to appoint, to fix, to schedule (US);
• Aktie niedrig ansetzen to set a low value on a stock;
• früheres Datum ansetzen to set an early date;
• zu hoch ansetzen to overestimate, to overvalue;
• Kosten ansetzen to tax the costs;
• zu niedrig ansetzen to understate, to undervalue;
• 500.000 Pfund für die Einrichtung von Schulneubauten ansetzen to appropriate 500,000 pounds for the new school buildings;
• Sitzung ansetzen to fix a meeting;
• Termin für eine Sache ansetzen to set a case down for hearing. -
15 Steuerbetrag
Steuerbetrag
tax amount;
• abgezogener Steuerbetrag amount of tax deducted;
• veranlagter Steuerbetrag assessment;
• Steuerbetrug defraudation of the revenue, fiscal fraud;
• Steuerbevollmächtigter tax representative;
• Steuerbewertung assessment, assessed valuation (US);
• Steuerbewilligung (parl.) grant of supply;
• Steuerbewilligungsausschuss Committee of Ways and Means (Br.);
• Steuerbezirk assessment (taxing, US, tax collector’s, Br.) district, area of assessment, assessment area, (Kommunalabgaben) rating area;
• Steuerbilanz tax statement (status, report, balance sheet, report);
• für Steuerbilanzzwecke for tax reporting;
• Steuerbremse fiscal break (drag);
• Steuerbuchhaltung tax accounting;
• Steuerdebatte tax debate;
• Steuerdefizit revenue (tax, fiscal) deficit, deficit in taxes;
• Steuerdelikt offence against a Revenue Statute, revenue (fiscal) offence;
• Steuerdepot excise warehouse;
• Steuerdifferenzierung fiscal differentiation;
• Steuerdiskriminierung tax discrimination, discriminative taxation;
• Steuerdistrikt taxing area (district), area of assessment;
• Steuerdruck tax burden, pressure of taxation, impact of a tax;
• Steuerdrückeberger tax dodger;
• Steuerdurchführungsgesetz Tax Management Act (Br.);
• Steuereffekt tax incidence;
• Steuereinbehaltung deduction for taxes, withholding of a tax (US), tax withholding (US);
• Steuereingänge tax receipts (collections);
• geschätzte Steuereingänge estimated taxes;
• laufende Steuereingänge sicherstellen to ensure a continuing flow of taxes;
• Steuereinheit taxing unit;
• Steuereinkommen (Einzelperson) taxable income, (Ertrag einer Steuer) yield of a tax, (Staat) public (inland, Br.) revenue;
• Steuereinkommen aufspalten to split the income (US);
• Steuereinkünfte (Eingänge) tax (inland revenue, Br.) receipts, (Staat) taxation, public (inland, Br., internal, US) revenue. -
16 форма балансового отчета
form of a balance sheet, report formBanks. Exchanges. Accounting. (Russian-English) > форма балансового отчета
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17 отчетный баланс
Бизнес, юриспруденция. Русско-английский словарь > отчетный баланс
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18 bilan
bilan [bilɑ̃]masculine nouna. [de comptes] balance sheet• quel a été le bilan de ces négociations ? what was the end result of the negotiations?c. ( = nombre de morts) death toll• bilan provisoire: 300 blessés so far, 300 people are known to have been injured* * *bilɑ̃nom masculin1) ( financier) balance sheet2) ( aboutissement) outcome3) (de catastrophe, d'accident) toll‘accident de voiture, bilan: deux morts’ — ‘two killed in a car accident’
4) ( évaluation) assessmentfaire or dresser le bilan de quelque chose — to assess something
5) ( compte rendu) report* * *bilɑ̃ nm2) [victimes] toll3) fig outcomefaire le bilan de [opération] — to assess, [situation] to assess, to take stock of, [vie, mariage] to take stock of
Il faut faire le bilan de la situation. — We need to assess the situation., We need to take stock of the situation.
* * *bilan nm1 Compta balance sheet; bilan provisoire interim balance sheet; dresser or établir un bilan to draw up a balance sheet; bilan de fin d'exercice/de vérification closing/trial balance; déposer son bilan to file a petition in bankruptcy; demander un dépôt de bilan to file for bankruptcy; hors bilan [passif] off balance sheet;2 ( aboutissement) outcome;3 (de catastrophe, d'accident) toll; le bilan des feux de forêt the toll of forest fires; bilan officiel official toll; ‘accident de voiture, bilan: deux morts’ ‘two killed in a car accident’;4 ( évaluation) assessment; faire or dresser le bilan de qch to assess sth; quel bilan tirez-vous de…? what is your assessment of…?; quel est le bilan de l'année? how did the year turn out?;5 ( compte rendu) report; le bilan d'activité du comité pour 1990 the committee's annual report for 1990; présenter un bilan des ventes to report on sales.bilan de liquidation statement of affairs (in a bankruptcy petition); bilan médical = bilan de santé; bilan professionnel performance appraisal; bilan de santé check-up; se faire faire un bilan de santé to have a check-up; bilan social Entr social balance sheet; gén ( d'une politique) social consequences.[bilɑ̃] nom masculindresser ou faire le bilan to draw up the balance sheetquand on fait le bilan de sa vie when one takes stock of ou when one assesses one's (lifetime) achievementsquel est le bilan de ces discussions? what is the end result of these talks?, what have these talks amounted to?3. MÉDECINE -
19 бухгалтерский отчет
1. accounting report2. accounting balance sheetРусско-английский большой базовый словарь > бухгалтерский отчет
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20 bilancio
m (pl -ci) balance( rendiconto) balance sheetbilancio annuale annual accountsbilancio consuntivo closing balancebilancio dello Stato national budgetbilancio preventivo budgetfare il bilancio draw up a balance sheetfig take stockrelazione f annuale di bilancio annual report* * *bilancio s.m.1 (econ., comm.) balance; (spec. di previsione) budget; ( di esercizio) balance sheet: bilancio attivo, passivo, credit, debit balance; bilancio comunitario, community budget; bilancio consolidato, consolidated balance sheet; bilancio consuntivo, closed budget (o final balance); bilancio dello stato, (national) budget; bilancio di costituzione, establishment balance sheet; bilancio di apertura, opening balance sheet; bilancio familiare, household budget; bilancio in pareggio, balanced budget; bilancio provvisorio, interim (o provisional) balance sheet; bilancio ( statale) di competenza, budget of authorisation; bilancio annuale, annual balance sheet; revisione, verifica del bilancio, balance sheet auditing (o audit); voce di bilancio, balance sheet item; bilancio di apertura, opening balance; bilancio di chiusura, closing balance; bilancio fiscale, tax balance sheet; bilancio di verifica, trial balance; bilancio preventivo delle vendite, sales budget; fare un bilancio, to draw up (o strike) a balance sheet; approvare il bilancio, to pass the budget; chiudere un bilancio in attivo, to close a balance (o to balance the books) with a profit (o in the black); chiudere un bilancio in passivo, to close a balance (o to balance the books) with a loss (o in the red); chiudere un bilancio in pareggio, to balance the budget (o the break even); fare un bilancio preventivo, to budget; falsificare un bilancio, to counterfeit a balance // di bilancio, budgetary // fuori bilancio, off balance sheet2 (fig.) (net) result, outcome: fare il bilancio della propria vita, to take stock of one's life; mettere in bilancio, to consider (o to take into consideration); fare il bilancio di una situazione, to take stock (o to weigh the pros and cons) of a situation* * *Rossi Spa ha chiuso il bilancio in attivo, passivo — Rossi Spa made a profit, loss in the last financial year
iscrivere a bilancio — to include [sth.] in the budget [uscita, entrata]
2) (di catastrofe, incidente) toll, cost3) fig. (valutazione)fare il bilancio di qcs. — to take stock of sth., to review sth.
•bilancio preventivo o di previsione budget; bilancio pubblico — Budget
* * *bilanciopl. -ci /bi'lant∫o, t∫i/sostantivo m.1 amm. (preventivo) budget; (rendiconto) balance (sheet); Rossi Spa ha chiuso il bilancio in attivo, passivo Rossi Spa made a profit, loss in the last financial year; bilancio in pareggio balanced budget; chiudere il bilancio in pareggio to break even; iscrivere a bilancio to include [sth.] in the budget [uscita, entrata]2 (di catastrofe, incidente) toll, cost; bilancio ufficiale delle vittime official death toll3 fig. (valutazione) fare il bilancio di qcs. to take stock of sth., to review sth.; qual è il bilancio dell'anno? how did the year turn out?bilancio di apertura opening balance; bilancio di chiusura closing balance; bilancio energetico energy balance; bilancio familiare household budget; bilancio preventivo o di previsione budget; bilancio pubblico Budget.
См. также в других словарях:
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
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Consolidated Balance Sheet — A report showing the financial position of a company and its subsidiaries. Also known as a consolidated account. ► See also Balance Sheet … Financial and business terms
report — Written or oral confirmation that all or part of one s order has been executed, including the price and size parameters of the trade being reported; often followed by a fresh picture. Bloomberg Financial Dictionary A premium on carrying over a… … Financial and business terms