1.
balance sheet
A financial statement that shows a company's assets, liabilities, and equity at a specific point in time.
貸借対照表を確認してください。
Please check the balance sheet.
貸借対照表から会社の財務状況がわかる。
You can understand the company's financial condition from the balance sheet.
決算期になると経理部は貸借対照表や損益計算書などの財務諸表の作成に追われる。
When the accounting period comes, the accounting department is busy preparing financial statements including the balance sheet and income statement.
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 TERMS:
- 損益計算書: income statement (P/L)
- 財務諸表: financial statements
- 資産: assets
- 負債: liabilities