1.
balance sheet
A financial statement that shows a company's assets, liabilities, and equity at a specific point in time.
Literally "lending-borrowing comparison table." Often abbreviated as B/S (from the English "balance sheet") in business contexts. This is one of the three core financial statements, along with the 損益計算書 (income statement) and キャッシュフロー計算書 (cash flow statement).
The left side (借方, debit) shows assets, while the right side (貸方, credit) shows liabilities and equity. The two sides must always balance.
Common collocations
- 貸借対照表を作成する: to prepare a balance sheet
- 貸借対照表の分析: balance sheet analysis
- 連結貸借対照表: consolidated balance sheet
Related words
Related Words
Related:
損益計算書 (income statement)
Related:
財務諸表 (financial statements)
Related:
資産 (assets)
Related:
負債 (liabilities)
Related:
決算書 (financial statement)
Related:
決算報告 (financial report)