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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 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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3 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. -
4 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 -
5 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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6 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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7 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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8 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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9 comparative balance sheet
Finone of two or more financial statements prepared on different dates that lend themselves to a comparative analysis of the financial condition of an organizationThe ultimate business dictionary > comparative balance sheet
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10 consolidated balance sheet
Fina listing of the most significant details of a company’s financesThe ultimate business dictionary > consolidated balance sheet
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11 pro forma balance sheet
Fina projection showing a business’s financial statements after the completion of a planned transaction -
12 balance
m.1 balance sheet (finance) (document).balance consolidado consolidated balance sheet2 outcome.hacer balance (de) to take stock (of)el accidente tuvo un balance de seis heridos a total of six people were wounded in the accident3 remainder, residue, rest, balance.* * *1 (movimiento) rocking3 (cálculo) total4 (resultado) outcome, result■ el balance de la reunión ha sido positivo on balance, the meeting was successful5 (equilibrio) balance\hacer un balance de to take stock of, weigh up, evaluatebalance acústico sound balance* * *SM1) (Econ) [de una cuenta] balance; (=documento) balance (sheet); (Com) [de existencias] stocktaking, inventory (EEUU)hacer balance — [de una cuenta] to draw up a balance; [de existencias] to take stock, do the stocktaking
2) (=resultado)el balance de víctimas mortales en el accidente — the death toll in the accident, the number of dead in the accident
el equipo tiene un balance de dos victorias y tres derrotas — so far the team have had two wins and three defeats
un abogado con un buen balance de casos ganados — a lawyer who has won a good proportion of his cases
3) (=evaluación) [de hecho, situación] assessment, evaluationlos puntos negros en el balance del año académico — the black spots in the assessment o evaluation of the academic year
hizo balance de los cinco años de su gobierno — he assessed o evaluated o took stock of the five years of his government
4) (=balanceo) to-and-fro motion; [de un barco] roll, rolling5) (=indecisión) vacillation6) Caribe (=mecedora) rocking chair* * *1)a) (resumen, valoración) assessment, evaluationhacer balance de algo — to take stock of something, to evaluate something
b) ( resultado) result, outcomeun balance positivo/negativo — a positive/negative result o outcome
2) (Com, Fin)a) ( inventario) stocktakingb) (cálculo, cómputo) balancec) ( documento) balance sheetd) ( de cuenta) balance* * *= supply balance sheet, balance, balance sheet.Ex. The OECD publishes annual supply balance sheets for meat, dairy products and eggs, and food consumption statistics, for each of its twenty-four member states.Ex. The concept of such co-operation is very interesting and we continue to build a history of Stumpers activity to assess the balance of 'giving and taking'.Ex. The balance sheets indicate the degree of dependence on certain imported minerals.----* balance bancario = bank balance.* balance comercial = balance of trade, trade balance.* balance de cuentas = financial statement.* balance final = balance.* balance final, el = bottom line, the.* hacer balance de = take + stock of.* hacer el balance de cuentas = balance + the cash, balance + the cash drawer.* * *1)a) (resumen, valoración) assessment, evaluationhacer balance de algo — to take stock of something, to evaluate something
b) ( resultado) result, outcomeun balance positivo/negativo — a positive/negative result o outcome
2) (Com, Fin)a) ( inventario) stocktakingb) (cálculo, cómputo) balancec) ( documento) balance sheetd) ( de cuenta) balance* * *= supply balance sheet, balance, balance sheet.Ex: The OECD publishes annual supply balance sheets for meat, dairy products and eggs, and food consumption statistics, for each of its twenty-four member states.
Ex: The concept of such co-operation is very interesting and we continue to build a history of Stumpers activity to assess the balance of 'giving and taking'.Ex: The balance sheets indicate the degree of dependence on certain imported minerals.* balance bancario = bank balance.* balance comercial = balance of trade, trade balance.* balance de cuentas = financial statement.* balance final = balance.* balance final, el = bottom line, the.* hacer balance de = take + stock of.* hacer el balance de cuentas = balance + the cash, balance + the cash drawer.* * *A1(resumen, valoración): elaboró un balance sobre sus dos años en el puesto she took stock of her two years in the jobhizo un balance económico y artístico del festival he evaluated o assessed the festival from a financial and artistic point of view2 (resultado) result, outcomesu gestión arroja un balance positivo/negativo his management has produced positive/negative resultsun total de 25 muertos es el balance definitivo del incendio the final death toll in the fire is 251 (inventario) stocktaking2 (cálculo, cómputo) balance3 (documento) balance sheetcuadrar un balance to balance (off) the accounts, to get the accounts to balance4 (de una cuenta) balanceCompuesto:masculine trial balance* * *
balance sustantivo masculino
1
hacer balance de algo to take stock of sth, to evaluate sth
2 (Com, Fin) (cálculo, cómputo) balance;
( documento) balance sheet;
( de cuenta) balance
balance sustantivo masculino
1 Fin balance
(documento financiero) balance sheet
2 (valoración, resultado) outcome: se desconoce el balance de víctimas, the number of victims is unknown
3 fig (reflexión, valoración) tienes que hacer balance de tu matrimonio, you must take stock of your marriage
' balance' also found in these entries:
Spanish:
balanza
- casar
- cuadrar
- deficitaria
- deficitario
- desequilibrar
- desnivelar
- desnivelada
- desnivelado
- deudor
- deudora
- equilibrar
- equilibrio
- nivelar
- saldo
- ajustar
- balancear
- contrapeso
- desequilibrado
- mantener
- perder
English:
balance
- balance of payments
- balance of power
- balance out
- balance sheet
- bank balance
- bottom line
- consolidate
- debit balance
- doctor
- off-balance
- outstanding
- quarterly statement
- trading results
- weekly statement
- bank
- credit
- fine
- footing
- over
- stock
- strike
* * *balance nm[documento] balance sheet balance de comprobación trial balance;balance consolidado consolidated balance sheet;balance de inventario stock check;Am balance de pagos balance of payments2. [resultado] outcome;el balance de la experiencia fue positivo on balance, the experience was a positive one;el accidente tuvo un balance de seis heridos a total of six people were wounded in the accident;el balance de muertos the death toll3. [análisis, reflexión] assessment;han hecho un balance positivo de la gestión del nuevo presidente their assessment of the new president's performance is positive;al acabar la temporada, hicieron balance de los resultados at the end of the season they took stock of o reflected on their results4. [en equipo de música] balance* * *m COM balance;hacer balance do the books;* * *balance nm1) : balance2) : balance sheet -
13 activos en el balance
• assets on the balance sheet -
14 integridad contable del balance
• soundness of the balance sheetDiccionario Técnico Español-Inglés > integridad contable del balance
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15 aprobar el balance de situación
• adopt the balance sheetDiccionario Técnico Español-Inglés > aprobar el balance de situación
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16 partida no incluida en el balance general
• below-the-line item• off-balance sheet itemDiccionario Técnico Español-Inglés > partida no incluida en el balance general
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17 balancere
balance, poise* * *vb balance;[ balancere med noget] balance something ( fx he came balancing a tray);[regnskabet balancerer med 530 kr.] the balance sheet amounts to kr. 530;[ bringe regnskabet til at balancere] balance the accounts;(fig) break even. -
18 дата представления балансового отчета
Русско-английский словарь по экономии > дата представления балансового отчета
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19 статья баланса
balance-sheet item, item of the balance sheetBanks. Exchanges. Accounting. (Russian-English) > статья баланса
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20 управление балансом
Accounting: managing the balance sheetУниверсальный русско-английский словарь > управление балансом
См. также в других словарях:
the balance sheet equation — UK }} US }} noun [S] ► THE ACCOUNTING EQUATION(Cf. ↑the accounting equation) … Financial and business terms
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 total — The total net worth of an organization as shown at the bottom of the balance sheet, i.e. the fixed assets plus net current assets less long term liabilities. In the qualification conditions for small company and medium sized company exemptions,… … Accounting dictionary
balance-sheet asset value — The value of an asset as represented on the balance sheet For tangible fixed assets this is the cost less accumulated depreciation (although freehold land is generally not subject to depreciation). Intangible assets are shown at cost less… … Big dictionary of business and management
balance-sheet asset value — The value of an asset as represented on the balance sheet. For tangible fixed assets this is the cost less accumulated depreciation (although freehold land is generally not subject to depreciation). Intangible assets are shown at cost less… … Accounting dictionary
event after the balance Sheet date — A *material *event that can potentially affect *financial statements despite its occurrence after a *balance sheet date. An event of this type may lead to *disclosure in the notes that accompany financial statements, or to adjustments to… … Auditor's 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 — A financial statement that summarizes a company s assets, liabilities and shareholders equity at a specific point in time. These three balance sheet segments give investors an idea as to what the company owns and owes, as well as the amount… … Investment dictionary
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