- balance-sheet (accounting) equation
- Общая лексика: балансовое равенство, бухгалтерское равенство, балансовое или бухгалтерское равенство
Универсальный англо-русский словарь. Академик.ру. 2011.
balance-sheet (accounting) equation
Смотреть что такое "balance-sheet (accounting) equation" в других словарях:
accounting equation — balance sheet equation The formula underlying a balance sheet; it can be expressed as: assets = liabilities + capital. An increase or decrease in the total assets of a concern must be accompanied by an equal increase or decrease in the… … Accounting dictionary
Balance sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Accounting equation — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
accounting equation, the — *Assets = liabilities + *capital. Under the conventions of *double entry bookkeeping, each accounting transaction has at least one *debit entry and at least one *credit entry of equal value. At any moment, the mathematical integrity of… … Auditor's dictionary
balance Sheet — An accounting summary of the financial position of an organization or individual at a specific date. A balance sheet offers a snapshot of *assets, liabilities, and *equity, and it sets out the results of the *accounting equation of *double entry… … Auditor's dictionary
Accounting Equation — The equation that is the foundation of double entry accounting. The accounting equation displays that all assets are either financed by borrowing money or paying with the money of the company’s shareholders. Thus, the accounting equation is … Investment dictionary
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
balance-sheet equation — See: accounting equation … Accounting dictionary
balance Sheet equation, the — An alternative term for the *accounting equation … Auditor's dictionary
the balance sheet equation — UK }} US }} noun [S] ► THE ACCOUNTING EQUATION(Cf. ↑the accounting equation) … Financial and business terms
