Definitions
American Heritage® Dictionary of the English Language, Fourth Edition
- n. A statement of a business or institution that lists the assets, debts, and owners' investment as of a specified date.
Century Dictionary and Cyclopedia
- n. A statement made by merchants and others to show the true state of a particular business. A balance-sheet should exhibit all the balances of debits and credits, also the value of the merchandise, and the result of the whole. (Bouvier.) A statement designed to show the assets and liabilities and the profits and losses of a company. (Marsh, Bank Book-keeping.)
Wiktionary
- n. accounting : A summary of a person's or organization's assets, liabilities and equity as of a specific date.
GNU Webster's 1913
- n. (Bookkeeping) a paper showing the balances of the open accounts of a business, the debit and credit balances footing up equally, if the system of accounts be complete and the balances correctly taken.
WordNet 3.0
- n. a record of the financial situation of an institution on a particular date by listing its assets and the claims against those assets
Examples
“Thus, a subsidiary’s profits in a hyperinflationary country were generally converted at the dividend rate as of the balance sheet date.”
Simon & Schuster: Strategic Management in Developing Countries Case Studies
“Up to a point, analysts can further circumvent the difficulties caused by varying treatments of income statement items—and adjust their opinions accordingly—by paying careful attention to the balance sheet footnotes, which provide additional clues as to the accounting-treatment policies that a filmed entertainment company’s management has adopted.”
“Having wrestled with the balance sheet until dinner, Madame had begun to nod almost upon swallowing her last spoonful of gumbo.”
“It is unnecessary to do more than briefly refer to those facts touching the policy and intentions of Augustus which have been skillfully collected and marshaled by a long succession of writers on this subject — his general survey of the whole empire: the rationes imperii, “a sort of balance sheet published periodically”: the libellus or breviarium totius imperii, a compendium of useful statistics about the kingdoms, the provinces, the allies, etc.”
“The financing scheme Dow recommended was based on a projected balance sheet (Exhibit 1) and income statement (Exhibit 2) that resulted from a joint study by Dow Chemical Pacific and the First National City Bank project finance group.”
Simon & Schuster: Strategic Management in Developing Countries Case Studies
“The accuracy of my first deduction in the detecting business, that my client was an accountant, spoke ill for my prospects: Henry Martin wouldn't have recognised a balance sheet if it had been handed to him on a silver salver.”
Lists
These user-created lists contain the word ‘balance sheet’.
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BUDG - general terms
Budgetese - not a sexy topic but a very comprehensive list of words and collocations used in EU circles. Budgeting experts please comment and expand.
heading, across-the-board ..., emergency reserve, frontload, mopping-up, performance reserve, positive margin, negative margin, public finances, structural operat..., administrative ex..., management of EU ... and 657 more...
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CONT - general terms
additionality, audit trail, accounting standards, auditing standards, general audit obj..., a posteriori audit, a priori audit, above board, acceptable error ..., access rights, accountability, accountable entities and 1283 more...
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three sheets to the wind
go on, give me sheet about these puns.
sheetrock, balance sheet, silk sheets, sheet music, spreadsheet, mainsheet, bedsheet, curling sheet, three sheets to t..., cheat sheet, advance-sheet, termsheet and 50 more...
Tweets
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