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61 Balance Sheet B/S
одна из форм финансовой отчетности ( financial statements), в которой приводится информация об активах (assets), пассивах (liabilities) и капитале (capital) предприятия по состоянию на определенную дату. Закон о компаниях (Companies Act) предписывает определенные формы Баланса (Balance Sheet formats) и требует, чтобы он давал правдивое и беспристрастное отражение (true and fair view) состояния дел компании
Специализированный англо-русский словарь бухгалтерских терминов > Balance Sheet B/S
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62 balance sheet entries
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63 balance sheet items
статьи актиивов и пассивов; статьи балансовой ведомости -
64 balance-sheet
n фин. баланс, балансовый отчёт -
65 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. -
66 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 -
67 balance-sheet
[ˈbælənsʃi:t]balance-sheet фин. баланс -
68 balance sheet account
An account that describes the changes in value reported on a balance sheet. -
69 balance sheet equation
балансовое уравнение
Алгебраическое выражение финансового положения предприятия: Активы = Обязательства + Собственный капитал. Любая хозяйственная операция не способна нарушить и не нарушает этого равенства.
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EN
Англо-русский словарь нормативно-технической терминологии > balance sheet equation
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70 balance-sheet
сводный баланс
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[А.С.Гольдберг. Англо-русский энергетический словарь. 2006 г.]Тематики
EN
- balance-sheet
- B.S.
- b.s.
Англо-русский словарь нормативно-технической терминологии > balance-sheet
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71 balance sheet
s.1 balance de situación, balance, balance general, estado financiero.2 hoja de ingesta y excreta. -
72 balance sheet
(a paper showing a summary and balance of financial accounts.) statusopgørelse; regnskab* * *(a paper showing a summary and balance of financial accounts.) statusopgørelse; regnskab -
73 balance-sheet
bal.ance-sheet[b'æləns ʃi:t] n Com balancete. -
74 balance sheet
'bal·ance sheet nBilanz f -
75 balance-sheet ratio
фр. ratio tiré du bilan
исп. coeficiente derivado del balance general
балансовый коэффициент
Коэффициент, основанный на данных, обнародованных в балансе компании.
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76 balance sheet
(a paper showing a summary and balance of financial accounts.) statusoppgjør; årsbalansesubst. \/ˈbælənsʃiːt\/( regnskap) balanseregnskap, balanse (gammeldags), status (gammeldags) -
77 balance sheet
(a paper showing a summary and balance of financial accounts.) efnahagsreikningur -
78 balance sheet
(a paper showing a summary and balance of financial accounts.) mérleg -
79 balance sheet
n. bilanço* * *bilanço* * *(a paper showing a summary and balance of financial accounts.) bilânço -
80 balance sheet
(a paper showing a summary and balance of financial accounts.) bilanca
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 test — the process of ascertaining, from a company s balance sheet, what would be available to members of the company were it to be immediately wound up, with the assets being sold and the liabilities discharged. If, on examination, the company is found … Law 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