closing balance sheet

См. также в других словарях:

• closing balance — The debit or credit balance on a ledger at the end of an accounting period, which will appear on the balance sheet at that date and be carried forward to the next accounting period. A debit closing balance (such as an accrual) will be carried… …   Accounting dictionary

• closing entry — ➔ entry * * * closing entry UK US noun [C] ► ACCOUNTING the final entry in an accounting period before moving it to a balance sheet (= an account that calculates profit and loss) …   Financial and business terms

• Closing Entry — A journal entry made at the end of the accounting period. The closing entry is used to transfer data in the temporary accounts to the permanent balance sheet or income statement accounts. The purpose of the closing entry is to bring the temporary …   Investment dictionary

• closing-rate method — A method of restating the figures in a balance sheet in another currency using the closing rate of exchange for all assets and liabilities, i.e. the rate of exchange quoted at the close of business on the balance sheet date …   Accounting dictionary

• closing stock — The stock remaining within an organization at the end of an accounting period as raw materials, work in progress, or finished goods. It is necessary to establish the level of closing stocks so that the cost of their creation is not charged… …   Accounting dictionary

• closing stock — The stock remaining within an organization at the end of an accounting period as raw materials, work in progress, or finished goods It is necessary to establish the level of closing stocks so that the cost of their creation is not charged against …   Big dictionary of business and management

• closing entries — In accounting, the entries that accomplish the transfer of balances in temporary accounts to the related balance sheet accounts …   Black's law dictionary

• closing entries — In accounting, the entries that accomplish the transfer of balances in temporary accounts to the related balance sheet accounts …   Black's law dictionary

• trial balance — A listing of the balances on all the accounts of an organization, with debit balances in one column and credit balances in the other. If the rules of double entry book keeping have been accurately applied, the totals of each column should be the… …   Accounting dictionary

• trial balance — A listing of the balances on all the accounts of an organization, with debit balances in one column and credit balances in the other. If the rules of double entry book keeping have been accurately applied, the totals of each column should be the… …   Big dictionary of business and management

• Youngstown Sheet & Tube Co. v. Sawyer — SCOTUSCase Litigants=Youngstown Sheet Tube Co. v. Sawyer ArgueDateA=May 12 ArgueDateB=13 ArgueYear=1952 DecideDate=June 2 DecideYear=1952 FullName=Youngstown Sheet Tube Company, et al. v. Charles Sawyer, Secretary of Commerce USVol=343 USPage=579 …   Wikipedia