Definition of balance sheet in English:

balance sheet


  • A statement of the assets, liabilities, and capital of a business or other organization at a particular point in time, detailing the balance of income and expenditure over the preceding period.

    • ‘A deduction was also made for the negative working capital existing on the balance sheet.’
    • ‘The amount or value of an asset is, of course, a credit on the asset side of the balance sheet.’
    • ‘It also removes fixed-property assets from the balance sheet to the pension scheme.’
    • ‘It was not listed as an asset of the business in the partnership balance sheet.’
    • ‘The idea of the personal balance sheet was a key part of our Investment Workbook.’
    • ‘Is the company whose stock you own carrying more debt than the balance sheet is showing?’
    • ‘As mortgage debt plays a big role in equity value, it is worth looking at the balance sheet.’
    • ‘You have to have a strong balance sheet and be careful of heavy capital expenditures.’
    • ‘The group has a superior balance sheet to many of its competitors.’
    • ‘The basic premise is that each of us, as individuals or household units have our own balance sheet.’
    • ‘There are still losses in some areas but the company appears to have its balance sheet under control.’
    • ‘When a company buys a computer, the expense goes onto its balance sheet and the cost gets depreciated over its lifetime.’
    • ‘If you are expanding, how do you see that expansion affecting your balance sheet on an annual basis?’
    • ‘Closer examination of the balance sheet revealed an increase in capital employed by the company.’
    • ‘Curiously, this liability does not have to be shown on the balance sheet.’
    • ‘They now have to carry the value of their derivative contracts on the balance sheet.’
    • ‘They don't want to put anything on the balance sheet that may turn out to be worthless.’
    • ‘As a result the company has a very low asset base that negatively affects its balance sheet.’
    • ‘We are also running a business with simple economic facts and a balance sheet.’
    • ‘An injunction does not appear on the debit side of the balance sheet as a liability.’
    book, account book, record book, register, registry, log
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balance sheet