balancing account


balancing account
балансирующий счет

English-Russian dictionary of technical terms. 2014.

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  • Balancing (bridge) — In the game of bridge, the term balancing (or protection) refers to making a call other than pass when passing would result in the opponents playing at a low level. Balancing is done by the player in balancing position , i.e. at the right of the… …   Wikipedia

  • Balancing — Balance Bal ance (b[a^]l ans), v. t. [imp. & p. p. {Balanced} (b[a^]l anst); p. pr. & vb. n. {Balancing} (b[a^]l an*s[i^]ng).] [From {Balance}, n.: cf. F. balancer.] 1. To bring to an equipoise, as the scales of a balance by adjusting the… …   The Collaborative International Dictionary of English

  • Account Reconcilement — The process of confirming that two separate records of transactions in an account are equal. This can happen internally with a bank or broker, such as between general ledger entries and individual account records. Reconcilement also occurs when a …   Investment dictionary

  • balancing figure — An item inserted into a *general ledger account, a *trial balance, or a *balance sheet in order to make the totals of *debit and *credit entries agree with each other. The inclusion of a balancing figure in a trial balance is sometimes used to… …   Auditor's dictionary

  • Load balancing (computing) — Load balancing is a computer networking methodology to distribute workload across multiple computers or a computer cluster, network links, central processing units, disk drives, or other resources, to achieve optimal resource utilization,… …   Wikipedia

  • The Compendious Book on Calculation by Completion and Balancing — A page from the book Al Kitāb al mukhtaṣar fī hīsāb al ğabr wa’l muqābala (Arabic for The Compendious Book on Calculation by Completion and Balancing , in Arabic script الكتاب المختصر في حساب الج …   Wikipedia

  • Customer Account Data Engine — (CADE) is an update (currently under development) to the IRS e file system, used for filing United States income tax returns. Contents 1 Development 2 Benefits 2.1 Benefits to the Public 2.2 …   Wikipedia

  • cost ledger control account — cost control account The control account that appears in the financial accounting ledger in an accounting system in which separate books are maintained for the financial and costing records. The balance on the cost ledger control account agrees… …   Accounting dictionary

  • disposals account — An account used to record the disposal of a fixed asset. The original cost (a debit entry), accumulated depreciation (a credit entry), and the amount received (credit entry) are transferred to the account, the balancing figure being any profit… …   Accounting dictionary

  • disposals account — An account used to record the disposal of a fixed asset The original cost (a debit entry), accumulated depreciation (a credit entry), and the amount received (credit entry) are transferred to the account, the balancing figure being any profit… …   Big dictionary of business and management

  • Trial balancing —   A list of account balances; all accounts with debit balances are totalled separately from accounts with credit balances. The two totals should be equal. Trial balances are taken as a partial check of the arithmetic accuracy of the entries… …   International financial encyclopaedia

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