- balance sheet account
- статья (бухгалтерского) баланса
Англо-русский строительный словарь. 2013.
balance sheet account
Смотреть что такое "balance sheet account" в других словарях:
Off-balance sheet account — Off balance sheet accounts are assets and liabilities that the bank expects in the future. This type of account is also known as contingent . Off balance sheet accounts are possible future obligations without outlay of funds … International financial encyclopaedia
On-balance sheet account — Balances which are to appear in the balance sheet … International financial encyclopaedia
Balance sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
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 — [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 — / 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
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
On-balance sheet item — Refer instead to On balance sheet account … International financial encyclopaedia
balance sheet — financial record showing the current balance of an account, account statement … English contemporary dictionary
