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1 debit-side balance
см. debit balanceEnglish-russian dctionary of contemporary Economics > debit-side balance
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2 debit-side balance
см. debit balance -
3 balance
1. n1) баланс; сальдо; остаток3) равновесие4) весы
- account balance
- accumulated balances
- active balance
- actual balance
- adverse balance
- adverse balance of payments
- annual balance
- audited balance
- available balance
- average balance
- bank balance
- basic balance
- beginning balance
- blocked balance
- book balance
- brought forward balance
- budgetary balance
- capital and credit balance
- capital flow balance
- carried forward balance
- cash balance
- cash balances held in the bank
- cleared balance
- clearing balance
- closing balance
- commodity balance
- compensating balance
- compensatory balance
- conversion balance
- correspondent balance
- cost-effectiveness balance
- credit balance
- credit-side balance
- current balance
- current account balance
- debit balance
- debit-side balance
- decimal balance
- declining balance
- declining principal balance
- detailed trial balance
- dormant balance
- double-declining balance
- ecological balance
- economic balance
- electric balance
- electronic balance
- ending balance
- exchange balance
- export balance of payments
- export balance of trade
- export-import balance
- external balance
- external trade balance
- favourable balance
- favourable balance of payments
- fixed assets balance
- food balance
- foreign balance
- foreign exchange balance
- foreign trade balance
- forward balance
- free balance
- fuel balance
- import balance of trade
- in-stock balance
- interbank balance
- interlacing balance
- intersectoral balance
- inventory balance
- inventory-to-sales balance
- invisible balance
- invisible trade balance
- ledger balance
- line balance
- marginal balance
- material balance
- merchandise trade balance
- monthly balance
- national economic balance
- negative balance
- negative balance of payments
- negative balance of trade
- net balance
- net credit balance
- net liquidity balance
- nostro balance
- on-demand trial balance
- opening balance
- overall balance
- overall balance of accounts receivable
- overstated book balance
- overstated inventory balances
- passive balance
- passive balance of trade
- performance balance
- positive balance
- positive balance of trade
- post-closing trial balance
- precision balance
- preclosing trial balance
- preliminary trial balance
- profit balance
- profit-and-loss balance
- reasonable balance
- red balance
- regional balance
- reserve balance
- rough balance
- separate balance
- stock-and-provision balance
- strategic balance
- summary balance
- surplus balance
- till balance
- trade balance
- transactions cash balances
- trial balance
- turnover balance
- unamortized balance
- uncleared balance
- understated book balance
- unexpended balance
- unfavourable balance
- unfavourable balance of payments
- unfavourable balance of trade
- unpaid balance
- value-dated balance
- visible balance
- working balance
- zero balance
- balance between revenue and expenditure flows
- balance in red
- balance in terms of value
- balance in your favour
- balance of all financial operations
- balance of an account
- balance of accounts
- balance of an amount
- balance of bank financing
- balance of claims and liabilities
- balance of commitment
- balance of current transactions
- balance of debt
- balance of expenditures
- balance of external financing
- balance of forces
- balance of foreign debt
- balance of income and expenditure
- balance of indebtedness
- balance of interest
- balance of international payments
- balance of money
- balance of money income and expenditure
- balance of national income
- balance of an order
- balance of payments
- balance of payments on capital account
- balance of payments on current account
- balance of payments surplus
- balance of receipts and disbursements
- balance of savings and investment expenditures
- balance of services
- balance of stock on hand
- balance of surplus account
- balance of trade
- balance on deposit
- balance on hand
- balance brought forward
- balance carried forward
- balance due to
- balance owed to
- balance owing
- balance payable
- balance standing to a customer's credit
- balance standing to customer's debt
- balance standing to one's credit
- balance standing to one's debit
- on balance
- arrive at the balance
- audit a balance
- block a credit balance
- bring forward balances
- bring into balance incomes and expenditures
- carry forward the balance
- deliver the balance of the goods
- disturb balance
- draw up the balance
- make up a balance
- offset a balance
- pay the balance
- produce the balance
- redress the balance of trade
- restore balance
- settle a balance
- show a balance
- strike the balance
- update the balance
- upset balance2. v
- balance the accounts3. attr.English-russian dctionary of contemporary Economics > balance
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4 balance
1.1) балансировать, сохранять равновесие2) сбалансировать; сальдировать2.1) баланс; сальдо; остаток3) равновесие• -
5 debit
'debit
1. noun(an entry on the side of an account which records what is owed: His debits outnumbered his credits.) débito
2. verb(to enter or record on this side of an account.) cargar en cuentatr['debɪt]1 SMALLFINANCE/SMALL débito1 cargar en cuenta\SMALLIDIOMATIC EXPRESSION/SMALLdebit balance saldo deudordebit ['dɛbɪt] vt: adeudar, cargar, debitardebit n: débito m, cargo m, debe mn.• adeudo s.m.• cargo s.m.• debe s.m.• débito s.m.v.• adeudar v.• cargar v.
I 'debət, 'debɪtnoun débito m, cargo m; (before n)debit balance — saldo m deudor
debit card — tarjeta f de cobro automático
debit note — nota f de cargo
II
transitive verb ( Fin) debitar, cargar*['debɪt]1.N (in the books of a business) pasivo m ; (in a bank account) debe m, débito m ; (=individual sum taken) cargo m2.VTdirect 4.3.CPDdebit balance N — saldo m deudor
debit card N — tarjeta f de débito
debit entry N — débito m
debit note N — nota f de cargo
debit side N — debe m ; (fig) desventaja f
on the debit side — (lit) en el debe; (fig) entre las desventajas
* * *
I ['debət, 'debɪt]noun débito m, cargo m; (before n)debit balance — saldo m deudor
debit card — tarjeta f de cobro automático
debit note — nota f de cargo
II
transitive verb ( Fin) debitar, cargar* -
6 debit
debit ['debɪt]1 noundébit m;∎ British your account is in debit votre compte est déficitaire ou débiteur(balance, account) débiteur∎ to debit £50 from sb's account, to debit sb's account with £50 débiter 50 livres du compte de qn, débiter le compte de qn de 50 livres;∎ has this cheque been debited to my account? est-ce que ce chèque a été débité de mon compte?►► Finance debit advice avis m de débit;Banking debit card = carte de paiement à débit immédiat;Accountancy debit column colonne f débitrice ou des débits;debit entry Accountancy écriture f passée au débit; Banking article m porté au débit d'un compte;Finance debit interest intérêts mpl débiteurs;Accountancy debit item poste m débiteur;Finance debit note note f de débit;Accountancy debit side débit m;∎ figurative on the debit side, he is not very presentable ce qui le dessert, c'est qu'il n'est pas très présentable;∎ figurative on the debit side, it means we won't see her l'inconvénient, c'est que nous ne la verrons pas -
7 debit
A n débit m.B modif [account, balance] débiteur/-trice ; debit entries sommes fpl inscrites au débit ; on the debit side Accts au débit ; on the debit side… fig l'inconvénient c'est que…C vtr débiter ; to debit a sum to sb's account, to debit sb ou sb's account with a sum débiter le compte de qn d'une somme. -
8 debit
1.['debɪt]noun (Bookk.) Soll, dasdebit card — Debitkarte, die
2. transitive verbdebit side — (Finance) Sollseite, die
debit somebody/somebody's account with a sum — jemanden/jmds. Konto mit einer Summe belasten
* * *['debit] 1. noun(an entry on the side of an account which records what is owed: His debits outnumbered his credits.) die Belastung2. verb(to enter or record on this side of an account.) belasten* * *deb·it[ˈdebɪt]I. n Debet nt, Lastschrift f, Soll nt, [Konto]belastung fto be in \debit im Minus seinII. vt▪ to \debit sth etw abbuchento \debit an amount against sb['s account] jds Konto mit einem Betrag belasten* * *['debɪt]1. nSchuldposten m, Debet ntdebit and credit — Soll nt und Haben nt
2. vtto debit sb/sb's account (with a sum), to debit (a sum) to sb/sb's account — jdn/jds Konto (mit einer Summe) belasten or debitieren (form)
* * *A s2. (Konto)Belastung f:the debit of zulasten von (od gen)charge ( oder place) a sum to sb’s debit jemandes Konto mit einer Summe belasten; → academic.ru/24493/enter">enter A 10B v/twith mit)2. etwas debitieren, zur Last schreiben:debit £100 against sb(’s account) jemanden (jemandes Konto) mit 100 Pfund belastenC adj Debet…, Schuld…:debit balance Debet-, Sollsaldo m;your debit balance Saldo m zu Ihren Lasten;debit note Lastschriftanzeige f* * *1.['debɪt]noun (Bookk.) Soll, dasdebit balance — Lastschrift, die
debit card — Debitkarte, die
2. transitive verbdebit side — (Finance) Sollseite, die
debit somebody/somebody's account with a sum — jemanden/jmds. Konto mit einer Summe belasten
* * *n.Belastung f.Lastposten m.Schuldposten m. v.belasten v. -
9 debit
I 1. ['debɪt]nome amm. econ. debito m., addebito m.2.modificatore [account, balance] passivoII ['debɪt]verbo transitivo addebitareto debit a sum to sb.'s account to debit sb. o sb.'s account with a sum — addebitare una somma sul conto di qcn
* * *['debit] 1. noun(an entry on the side of an account which records what is owed: His debits outnumbered his credits.) addebito2. verb(to enter or record on this side of an account.) addebitare* * *debit /ˈdɛbɪt/n. [cu]1 (fin., rag.) addebitamento; addebito● ( banca) debit account, conto debitore □ debit balance, saldo debitore (o passivo) □ ( banca) debit card, carta di addebito (per spese da addebitare sul conto corrente di q.) □ (rag.) debit column, colonna debitrice (o del dare) □ (rag.) debit entry, registrazione a debito (o di addebito) □ ( banca) debit interest, interessi debitori □ (rag.) debit item, partita a debito (comm.) debit note, nota di addebito □ (rag.) debit side, sezione del dare, il passivo ( di un conto) □ (fig.) on the debit side, …, il lato negativo è che …NOTA D'USO: - debit o debt?- (to) debit /ˈdɛbɪt/ ( banca, rag.)v. t.addebitare: to debit sb. [sb.'s account] by (o for) four hundred pounds, addebitare a q. [sul conto di q.] quattrocento sterline; The account will be debited for £50 each month, il conto sarà addebitato di 50 sterline ogni mesedebitablea.addebitabile; da addebitare (a q.)debitingn. [u]addebitamento; addebito.* * *I 1. ['debɪt]nome amm. econ. debito m., addebito m.2.modificatore [account, balance] passivoII ['debɪt]verbo transitivo addebitareto debit a sum to sb.'s account to debit sb. o sb.'s account with a sum — addebitare una somma sul conto di qcn
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10 debit
1. сущ.1) учет дебета) (левая сторона бухгалтерских счетов; в активных счетах — приход (получение денежных средств, материалов, увеличение себестоимости готовой продукции, увеличение задолженности покупателей и т. д.), в пассивных — расход (погашение обязательств, уменьшение капитала или получение убытка); в банковском учете отражает списание средств со счета клиента)Syn:See:direct debit, pre-authorized debit, total debits, debit account, debit card, debit item, debit record, debit transaction, debit transfer, account book, debitorб) (сумма, указанная по левой стороне счета; запись по левой стороне счета)Every debit must have a corresponding credit and vice-versa. — К каждой записи по дебету должна существовать корреспондирующая запись по кредиту и наоборот.
Ant:See:2) эк. прир. расход, дебит (объем жидкости или газа, поступающих в единицу времени из естественного или искусственного источника)3) страх. дебита) (письменное задание страховому агенту, специализирующемуся на заключении договоров личного страхования, о сумме страховой премии, которую необходимо собрать на обслуживаемом участке за определенный период)See:2. гл.учет дебетовать, записать в дебет, провести по дебету (записывать какую-л. сумму по левой стороне счета; в банковском учете означает списание суммы со счета клиента, в учете предприятий — увеличение активов или погашение задолженности)to debit account for the amount of— дебетовать счет на сумму
An additional entry is required to return merchandise to inventory, debit inventory and credit cost of goods sold. — Требуется дополнительная проводка, чтобы вернуть товары на счет запасов, дебетовать счет запасов и провести кредитовую запись по счету себестоимости реализованной продукции.
See:credit 2. 2)
* * *
дебет: бухгалтерская запись, отражающая платеж, расход в левой части баланса.* * *Дебет; дебетовый; дебетовать. . Словарь экономических терминов . -
11 debit
1 noundébit m;∎ your account is in debit votre compte est débiteur ou déficitairedebit account compte m débiteur;debit advice avis m de débit;ACCOUNTANCY debit balance solde m débiteur ou déficitaire;debit card carte f de paiement à débit immédiat;ACCOUNTANCY debit column colonne f débitrice ou des débits;debit interest intérêts m pl débiteurs;ACCOUNTANCY debit item poste m débiteur;debit note facture f ou note f ou bordereau m de débit;∎ to debit an account with £200, to debit £200 to an account débiter un compte de 200 livres;∎ has this cheque been debited to my account? est-ce que ce chèque a été débité de mon compte? -
12 debit
(Dr; dr)n 1. банк., ком. дебет; прибуткова сторона купівельної книги; 2. бухг., рах. дебет; ліва сторона рахунка; a дебетовий; v дебетувати1. запис, що вказує заборговану суму на рахунку (account¹) покупця (customer) за надані йому товари чи послуги або вказує на виплачені гроші з банківського рахунка; 2. сума, яка записана на лівій стороні рахунка (account²) в бухгалтерському реєстрі (ledger); ♦ якщо дебет знаходиться на активному рахунку, то відображає збільшення грошових надходжень, а на пасивному — зменшення заборгованості═════════■═════════bank debits сума дебетових списань за депозитними рахунками в банку; direct debit пряме дебетове списання═════════□═════════debit account рахунок активу балансу • рахунок з дебетовим сальдо; debit advice дебетове авізо; debit amount дебетова сума • дебетовий підсумок; debit an account відносити/віднести на дебет рахунка; debit and credit дебет і кредит • видатки і прибутки; debit balance дебетове сальдо • дебетовий баланс • позитивне сальдо; debit card; debit column дебетова колонка; debit-credit operation операція обліку видатків і прибутків; debit entry запис у дебет рахунка • дебетовий запис; debit interest дебетовий відсоток; debit journal дебетовий журнал; debit note дебетове авізо; debit side ліва сторона балансу • дебет рахунка • ліва сторона рахунка; debit slip дебетова картка • платіжна картка; to be on the debit знаходитися в дебетіdebit²: credit²═════════◇═════════дебет < лат. debet — він винен (СІС: 191)пор. credit² -
13 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: -
14 debit
"To enter an amount that increases an asset or expense account, or decreases the balance of a liability, owners' equity or income account; the left side of any T account."يسحب من الحساب مبلغاً مديناً -
15 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." -
16 left-hand side
общ. левая сторона (чего-л., напр., дороги, здания, уравнения, счета, бухгалтерского баланса и т. п.)Syn:Ant:See: -
17 сальдо дебетовое
balance due, debit balance, left-side balance -
18 левая сторона баланса
Banks. Exchanges. Accounting. (Russian-English) > левая сторона баланса
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19 Soll
Soll n GEN debit • im Soll 1. GEN (infrml) in the red, (infrml) below the line; 2. RW on the debit side* * *n < Geschäft> debit ■ im Soll 1. < Geschäft> in the red infrml, below the line infrml ; 2. < Rechnung> on the debit side* * *Soll
debit [account], debit (debtor’s) side, (Liefersoll) delivery quota, (Produktion) target;
• Soll und Haben debit and credit, assets and liabilities, account;
• im Soll buchen to enter on (carry to) the debit side, to debit;
• sein Soll erfüllen to fulfil(l) one’s quota;
• im Soll stehen to be on the debit side;
• Soll übererfüllen to overfill planned targets;
• hinter dem Soll zurückbleiben (Produktion) to fall short of the target;
• Sollarbeitsstunden nominal manhours;
• Sollaufkommen budgeted yield;
• Sollausgaben budgeted expenditure;
• Sollbestand calculated number, target inventory, (Lager) nominal balance;
• Sollbuchung debit balance (entry), (Bank) bank debit;
• Solleinnahmen supposed (estimated) receipts;
• Solletat estimates, budgeted receipts;
• Sollfertigungszeit standard labo(u)r time;
• Soll-Ist-Kostenvergleich required and actual cost accounting;
• Soll-Ist-Vergleich budget versus actual comparison;
• Sollkosten budget (estimated, target) costs;
• Sollkostenrechnung budget accounting;
• Sollleistung standard of performance, standard output, planned target;
• Sollmarge target margin;
• Sollmaß basic (nominal) size;
• Sollmenge (Produktion) target;
• Sollmiete rent receivable;
• Sollposten debit item, entry on the debit side;
• Sollsaldo debit balance;
• Sollsaldo abdecken to cover a short account;
• Sollseite debit [side];
• Sollspalte debit column;
• Sollspanne target rate of return;
• Sollstärke (Marine) establishment;
• Sollumsätze debit transactions;
• Sollvorgaben im Verkauf sales (marketing) quota;
• Sollvorschrift directory statute;
• Sollzahlen target figures;
• Sollziffer standard;
• Sollzinsen interest on debit balance, debt (debit, red) interest, debtor interest rates;
• Soll- und Habenzinsen interest pro and contra;
• Soll zinsnummern, Sollzinszahlen red numbers, debit products (Br.);
• Sollzinssatz debit (debtor) interest rate;
• Sollzustand target situation. -
20 passivo
1. adj passive2. m grammar passivefinance liabilities pl* * *passivo agg.1 passive (anche gramm.): ha spesso un atteggiamento troppo passivo, he's often too passive; resistenza passiva, passive resistance; ubbidienza passiva, passive obedience; (gramm.) voce passiva, passive voice; (gramm.) verbo passivo, passive verb2 (comm.) passive, debit (attr.), in the red (pred.), unprofitable: bilancio (in) passivo, debit balance; società passiva, company in the red; investimento passivo, unprofitable investment // (fin.): obbligazione passiva, passive bond; operazione di credito passiva, borrowing transaction◆ s.m.1 (gramm.) passive2 (comm.) indebtedness, liabilities (pl.), deficit: passivo di una società, company's liabilities; passivo prevedibile, deficit to be expected; il passivo supera l'attivo, the liabilities exceed the assets; accertare il passivo, to ascertain liabilities; registrare una voce al passivo, to enter an item on the debit side // in passivo, passive (o in the red): essere in passivo, to be in the red // (dir.) passivo del fallimento, bankruptcy liabilities3 (sport) points (scored) against (pl.), losses (pl.): l'anno si è chiuso con un pesante passivo per la squadra, the year ended with heavy losses for the team.* * *[pas'sivo] passivo (-a)1. agg2. sm1) Gramm passive2) Econ debit, (complesso dei debiti) liabilities pl* * *[pas'sivo] 1.1) (che subisce) [persona, resistenza] passive; [compiacenza, sottomissione] supinefumo passivo — passive o slipstream smoking
2) ling. passive3) econ.2.interesse passivo — debt o red ink interest
sostantivo maschile1) ling. passiveal passivo — in the passive, passively
registrare qcs. al passivo — to enter on the debit side
* * *passivo/pas'sivo/1 (che subisce) [persona, resistenza] passive; [compiacenza, sottomissione] supine; fumo passivo passive o slipstream smoking2 ling. passive1 ling. passive; al passivo in the passive, passively
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