closing balance


closing balance
конечное сальдо; сальдо на конец отчетного периода

(также ending balance - амер.), противоположным является opening balance - начальное сальдо


Специализированный англо-русский словарь бухгалтерских терминов. .

Look at other dictionaries:

  • closing balance — ➔ balance1 * * * closing balance UK US noun [C] ► BANKING, ACCOUNTING the amount of money in an account at the end of an accounting period: »The opening balance should reflect the closing balance on your previous statement. → Compare OPENING… …   Financial and business terms

  • closing balance — The debit or credit balance on a ledger at the end of an accounting period, which will appear on the balance sheet at that date and be carried forward to the next accounting period. A debit closing balance (such as an accrual) will be carried… …   Accounting dictionary

  • closing balance — The debit or credit balance on a ledger at the end of an accounting period, which will be carried forward to the next accounting period. A debit closing balance (such as an accrual) will be carried forward to the credit side of a ledger and a… …   Big dictionary of business and management

  • closing balance — balance of an account after a particular period …   English contemporary dictionary

  • Closing balance —   An ISO term. The balance of entries posted to the account at the close of the statement period …   International financial encyclopaedia

  • Intermediate closing balance —   An ISO term. The balance of entries posted to the account at the end of the statement page or message …   International financial encyclopaedia

  • balance — the amount of money remaining in an account. The total of your money in the bank after accounting for all transactions (deposits and withdrawals) is called a balance . Glossary of Business Terms A division of a Securities Account, of a type… …   Financial and business terms

  • balance — / bæləns/ noun 1. the amount which has to be put in one of the columns of an account to make the total debits and credits equal ♦ balance in hand cash held to pay small debts ♦ balance brought down or forward the closing balance of the previous… …   Dictionary of banking and finance

  • closing — / kləυzɪŋ/ adjective 1. final or coming at the end 2. at the end of an accounting period ● At the end of the quarter the bookkeeper has to calculate the closing balance. ■ noun ♦ the closing of an account the act of stopping supply to a customer… …   Marketing dictionary in english

  • closing — / kləυzɪŋ/ adjective 1. final or coming at the end 2. at the end of an accounting period ● At the end of the quarter the bookkeeper has to calculate the closing balance. ■ noun 1. ♦ the closing of an account the act of stopping supply to a… …   Dictionary of banking and finance

  • Closing entries — are journal entries made at the end of an accounting period to transfer temporary accounts to permanent accounts. An income summary account may be used to show the balance between revenue and expenses, or they could be directly closed against… …   Wikipedia