balance-sheet liability
1balance 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 …
2Balance sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
3balance 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… …
4Balance Sheet — A financial statement that summarizes a company s assets, liabilities and shareholders equity at a specific point in time. These three balance sheet segments give investors an idea as to what the company owns and owes, as well as the amount… …
5Balance Sheet Reserves — An amount expressed as a liability on the insurance company s balance sheet for benefits owed to policy owners. Balance sheet reserves represent the amount of money insurance companies set aside for future insurance claims or claims that have… …
6Balance sheet accounts — Represent the financial institution s present assets and liabilities. They contain information on the actual balances at a given time. Balance sheet reports Include: Break even rates on assets Compensation statement balance confirmation …
7balance sheet — (Roget s IV) n. Syn. annual report, budget, liability and asset sheet; see statement 3 …
8balance sheet identity — Total assets = Total liabilities ( liability) + Total stockholders equity. Bloomberg Financial Dictionary …
9balance sheet test — The test of insolvency under the bankruptcy definition of insolvency. 9 Am J2d Bankr § 1065. Considering the aggregate of liability against the aggregate value of assets; the relation of the aggregate of liabilities to assets. 9 Am J2d Bankr §160 …
10Off-balance-sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …