balance item
11Account Balance — 1. The amount of money in a financial repository, such as a checking account, at any given moment. 2. The total amount of money owed to a third party such as a credit card company, utility company, mortgage banker or other type of lender or… …
12extraordinary item — An unusual and unexpected one time event that must be explained to shareholders in an annual or quarterly report, e.g., write down for a discontinued operation, employee fraud, a lawsuit, or other one time events. Results are often presented with …
13balancing item — / bælənsɪŋ ˌaɪtəm/, balancing figure / bælənsɪŋ ˌfɪgə/ noun an item introduced into a balance sheet to make the two sides balance …
14Ajustes al balance — Los ajustes al balance son asientos que se realizan con frecuencia porque, generalmente, no coinciden los saldos contables (balance de comprobación de sumas y saldos o libro mayor) con los saldos reales (inventario general). El inventario general …
15off-balance Sheet — OBS A liability or other item that is not included in a *balance sheet. *Creative accounting techniques often aim at manipulating *financial statements through off balance sheet transactions, in which significant corporate resources, *income or… …
16Off-balance sheet item — A balance which is not reported in the balance sheet …
17exceptional item — A transaction separately reported or disclosed in an *income statement on account of its *materiality unusual nature, or infrequency Exceptional items arise from normal operating activities, and examples may include the write off of a significant …
18On-balance sheet item — Refer instead to On balance sheet account …
19Exceptional Item — Charges incurred that must be noted on a company s balance sheet, in accordance with GAAP principles. Even though they are considered to be part of ordinary business charges, exceptional items must be disclosed due to their sheer size or… …
20On-Us Item — A check or draft that is presented to the bank where the check writer has the funds on deposit. The check can be cashed or deposited into another account. Of course, the drawing account must have a sufficient balance to pay the check. On us items …
