balance-sheet items это:

balance-sheet items
статья баланса ;

Англо-Русский словарь финансовых терминов. 2000.

Смотреть что такое "balance-sheet items" в других словарях:

  • Suspense account off-balance sheet items —   Accounts which contain the off balance sheet system suspense account …   International financial encyclopaedia

  • 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

  • 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 — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • balance-sheet formats — Methods of presenting a balance sheet, as set out in the Companies Act (1985). There are two formats: one vertical (format 1) and one horizontal (format 2). Both formats give the same basic disclosures, but format 1 also requires the calculation… …   Accounting dictionary

  • balance sheet — As the term is uniformly used by bookkeepers and businessmen, a summation or general balance of all accounts, but not showing the particular items going to make up the several accounts. Eyre v Harmon, 92 Cal 580, 28 P 779 …   Ballentine's law dictionary

  • Off-balance-sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Off Balance Sheet - OBS — An asset or debt that does not appear on a company s balance sheet. Items that are considered off balance sheet are generally ones in which the company does not have legal claim or responsibility for. For example, loans issued by a bank are… …   Investment dictionary

  • Common Size Balance Sheet — A company balance sheet that displays all items as percentages of a common base figure. This type of financial statement can be used to allow for easy analysis between companies or between time periods of a company. The image above illustrates… …   Investment dictionary

  • Balance of payments — In economics, the balance of payments, (or BOP) measures the payments that flow between any individual country and all other countries. It is used to summarize all international economic transactions for that country during a specific time period …   Wikipedia

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