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1 balance sheet
баланс; балансовая таблица; см. balance sheet accounts; balance (sheet) of the economy(бухг.) балансАнгло-русский словарь промышленной и научной лексики > balance sheet
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2 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: -
3 balance sheet
a paper showing a summary and balance of financial accounts.كشف / كَشْف، بَيانُ الميزانيّه -
4 Balance Sheet
Abbreviation: BS -
5 balance sheet
Abbreviation: BS -
6 balance-sheet
['bælənsʃiːt]Abbreviation: B.S. -
7 balance sheet audit
Fina limited audit of the items on a company’s balance sheet in order to confirm that it complies with the relevant standards and requirements. Such an audit involves checking the value, ownership, and existence of assets and liabilities and ensuring that they are correctly recorded. -
8 balance sheet total
Finin the United Kingdom, the total of assets shown at the bottom of a balance sheet and used to classify a company according to size -
9 Balance Sheet, left side
Where liabilites are recorded, NOT assetsIभारतीय अंग्रेजी खिचड़ी (Indian-English slang) > Balance Sheet, left side
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10 Balance Sheet, right side
Where Assets are recorded, not LiabilitiesIभारतीय अंग्रेजी खिचड़ी (Indian-English slang) > Balance Sheet, right side
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11 balance (sheet) of the economy
баланс народного хозяйства ( в статистике социалистических стран), система материального производства (СМП; в документах статистических органов ООН)Англо-русский словарь промышленной и научной лексики > balance (sheet) of the economy
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12 balance sheet account
балансовый счёт, баланс активов и пассивов (СНС; счёт, показывающий актив, пассив и собственный капитал институционной единицы или класса таких единиц на какую-либо конкретную дату)Англо-русский словарь промышленной и научной лексики > balance sheet account
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13 balance sheet item
Англо-русский словарь промышленной и научной лексики > balance sheet item
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14 balance (sheet) of the economy
баланс народного хозяйства ( в статистике социалистических стран), система материального производства (СМП; в документах статистических органов ООН)Англо-русский словарь промышленной и научной лексики > balance (sheet) of the economy
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15 balance sheet projection
планирование бухгалтерского баланса (планирование соотношения доходов и расходов по статьям бухгалтерского баланса)Англо-русский словарь промышленной и научной лексики > balance sheet projection
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16 balance sheet equation
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17 On-Balance-Sheet-Geschäft
On-Balance-Sheet-Geschäft n RW above the line activity, on-balance sheet activity (bilanzielles Aktiv- oder Passivgeschäft; vgl. bilanzunwirksames Geschäft = off-balance sheet activity = off-balance sheet activities)* * *n < Rechnung> above the line activity, on-balance sheet activity (bilanzielles Aktiv- oder Passivgeschäft ; vgl. ⇒ bilanzunwirksames Geschäft = off-balance sheet activity = off-balance sheet activities)Business german-english dictionary > On-Balance-Sheet-Geschäft
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18 Off-Balance-Sheet-Geschäft
Off-Balance-Sheet-Geschäft n RW off-balance sheet activities, below the line activities (e.g. currency options, interest rate swaps, futures contracts, repurchase agreements; z. B. Optionsrechte, Swap- und Termingeschäfte; cf above the line activities = bilanzwirksames Geschäft)* * *n < Rechnung> off-balance sheet activities, below the line activities (e.g. currency options, interest rate swaps, futures contracts, repurchase agreements ; z.B. Optionsrechte, Swap- und Termingeschäfte ; cf above the line activities = bilanzwirksames Geschäft)Business german-english dictionary > Off-Balance-Sheet-Geschäft
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19 restated balance sheet
Fina balance sheet reframed to serve a particular purpose, such as highlighting depreciation on assets -
20 Food Balance Sheet
UN: FBSУниверсальный русско-английский словарь > Food Balance Sheet
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
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 — balance sheets N COUNT A balance sheet is a written statement of the amount of money and property that a company or person has, including amounts of money that are owed or are owing. Balance sheet is also used to refer to the general financial… … English dictionary
balance sheet — n a statement of how much money a business has earned and how much money it has paid for goods and services ▪ a healthy balance sheet … Dictionary of contemporary English
balance sheet — balance ,sheet noun count a written statement showing the value of a company at a particular time … Usage of the words and phrases in modern 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 — ► NOUN ▪ a written statement of the assets, liabilities, and capital of a business … English terms dictionary
balance sheet — n. a statement summarizing the financial status of an individual or a business by showing assets, liabilities, etc. at a given date … English World dictionary
Balance sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
balance sheet — an important business document that shows what a business owns and owes as of the date shown. Essentially a balance sheet is a list of business assets and their cost on one side and a list of liabilities and owners equity (investment in the… … Financial and business terms
Balance sheet — Also called the statement of financial condition, it is a summary of the assets, liabilities, and owners equity. The New York Times Financial Glossary * * * balance sheet ˈbalance ˌsheet noun [countable] ACCOUNTING a document showing a company s… … Financial and business terms