balance sheet items


balance sheet items
статьи баланса активов и пассивов ; статьи балансовой ведомости ;

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 audit — Fin a limited audit of the items on a company’s balance sheet in order to confirm that it complies with the relevant standards and requirements. Such an audit involves checking the value, ownership, and existence of assets and liabilities and… …   The ultimate business 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

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