- balancing ledger
- n.余额栏式分类帐
English-Chinese dictionary of mining (英汉矿业大词典). 2013.
balancing ledger
Look at other dictionaries:
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
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
offset — I. noun Date: circa 1555 1. a. archaic outset, start b. cessation 2. a. (1) a short prostrate lateral shoot arising from the base of a plant (2) a small bulb arising from the base of another bulb … New Collegiate Dictionary
Night auditor — A night auditor is a person who works at night at the reception of a hotel. They typically handle both the duties of the front desk agent and some of the duties of the accounting department. This is necessitated by the fact that most fiscal days… … Wikipedia
Fund Accounting — is an accounting system often used by nonprofit organizations and by the public sector. OverviewBecause there is no personal profit motive for owners or members of nonprofit organizations and organizations in the public sector, such as… … Wikipedia
Bookkeeping — is the recording of financial transactions. Transactions include sales, purchases, income, receipts and payments by an individual or organization. Bookkeeping is usually performed by a bookkeeper. Bookkeeping should not be confused with… … Wikipedia
offset — Taking a second futures or options position opposite to the initial or opening position. Selling (or purchasing) futures contracts of the same delivery month purchased (or sold) during an earlier transaction or making (or taking) delivery of the… … Financial and business terms
accounting — I (New American Roget s College Thesaurus) Keeping of financial records Nouns 1. (act of accounting) accounting, accountance, accountancy, bookkeeping, audit, calculation (See numeration), commercial or business arithmetic; cost or managerial… … English dictionary for students
Event to knowledge — or E2K is an accounting metric that measures the time from when an event occurs to when the responsible person knows about. The shorter the average E2K time, the more timely an organization’s financial information will be. Importance of E2K… … Wikipedia
History of malaria — The history of malaria predates humanity, as this ancient disease evolved before humans did. Malaria, a widespread and potentially lethal infectious disease, has afflicted people for much of human history, and has affected settlement patterns.… … Wikipedia
Offset — Elimination of a long or short position by making an opposite transaction. Related: liquidation. The New York Times Financial Glossary * * * ▪ I. offset off‧set 1 [ˈɒfset, ˌɒfˈset ǁ ˈɒːfset, ˌɒːfˈset] verb offset PTandPP offsett … Financial and business terms
