balancing item

balancing item
/'bælənsɪŋ ˌaɪtəm/, balancing figure /'bælənsɪŋ ˌfɪgə/ noun
an item introduced into a balance sheet to make the two sides balance

Dictionary of banking and finance. 2015.

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  • Балансирующая статья — статья в платежном балансе, вводимая для учета расчетных погрешностей, накопленных в других статьях. По английски: Balancing item См. также: Платежный баланс страны Финансовый словарь Финам …   Финансовый словарь

  • БАЛАНСИРУЮЩАЯ СТАТЬЯ — (balancing item) Статья в бухгалтерской отчетности (accounts), в которой показываются различия между двумя суммами в одной и той же статье. Балансирующая статья вводится, когда расчет одного показателя двумя различными методами дает разные… …   Экономический словарь

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