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1 balance sheet account
An account that describes the changes in value reported on a balance sheet. -
2 balance sheet transaction
"A posted ledger transaction that is associated with a balance account, asset account, or liability account." -
3 balance
I[΄bæləns] n հավասարակշռություն. balance of forces/power քաղաքական ուժերի հավա սարակշռություն. keep one’s balance հա վա սարա կշռությունը պահպանել. փխբ. իրեն հան գիստ պահել. lose one’s balance հավա սա րակշռու թյունը կորցնել. փխբ. իրենից դուրս գալ. (կշեռք) quick balance բեզմեն. փխբ. weigh smth in the balance խորհել, կշռադատել. ֆին. հաշվեկշիռ favourable/anfavourable balance բարենպաստ/անբարենպաստ բալանս active/passive balance ակտիվ/պասիվ բալանս. strike a balance հաշիվներն ամփոփել. balance in hand առ ձեռն/ կանխիկ դրամ. balance sheet հաշվեկշիռ. hold the balance կարգադրել, հրամաններ արձակել. on/upon balance (թեր ու դեմ կողմերը) կշռադատելով. balance ticket (ընտրութ.) հավասարակշռված ցուցակII[΄bæləns] v (շարժվելով) հա վա սարա կշռությունը պահպանել. balance on one foot/a rope մի ոտքի/պարանի վրա հավասա րակշռու թյունը պահպանել. balance the basket on the head զամբյուղը գլխի վրա տանել. balance an account ֆին. հաշիվներն ամփոփել. Accounts don’t balance Հաշիվները չեն համապատաս խանում -
4 balance account
An account that records transactions about assets and liabilities and that is used in the preparation of the balance sheet. -
5 debit
"An entry on the left side of a T account or double-entry balance sheet that typically increases asset or expense accounts and decreases liabilities, owners' equity, or income accounts."
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
