from The American Heritage® Dictionary of the English Language, 4th Edition

  • n. A statement of a business or institution that lists the assets, debts, and owners' investment as of a specified date.

from Wiktionary, Creative Commons Attribution/Share-Alike License

  • n. : A summary of a person's or organization's assets, liabilities and equity as of a specific date.

from the GNU version of the Collaborative International Dictionary of English

  • n. a paper showing the balances of the open accounts of a business, the debit and credit balances footing up equally, if the system of accounts be complete and the balances correctly taken.

from The Century Dictionary and Cyclopedia

  • n. A statement made by merchants and others to show the true state of a particular business.

from WordNet 3.0 Copyright 2006 by Princeton University. All rights reserved.

  • n. a record of the financial situation of an institution on a particular date by listing its assets and the claims against those assets


Sorry, no etymologies found.


  • Thus, a subsidiary’s profits in a hyperinflationary country were generally converted at the dividend rate as of the balance sheet date.

    Strategic Management in Developing Countries Case Studies

  • Up to a point, analysts can further circumvent the difficulties caused by varying treatments of income statement items—and adjust their opinions accordingly—by paying careful attention to the balance sheet footnotes, which provide additional clues as to the accounting-treatment policies that a filmed entertainment company’s management has adopted.

    The Movie Business Book, Third Edition

  • Having wrestled with the balance sheet until dinner, Madame had begun to nod almost upon swallowing her last spoonful of gumbo.

    La insistencia de Jürgen Fauth

  • It is unnecessary to do more than briefly refer to those facts touching the policy and intentions of Augustus which have been skillfully collected and marshaled by a long succession of writers on this subject — his general survey of the whole empire: the rationes imperii, “a sort of balance sheet published periodically”: the libellus or breviarium totius imperii, a compendium of useful statistics about the kingdoms, the provinces, the allies, etc.

    Was Christ Born in Bethlehem?

  • The financing scheme Dow recommended was based on a projected balance sheet (Exhibit 1) and income statement (Exhibit 2) that resulted from a joint study by Dow Chemical Pacific and the First National City Bank project finance group.

    Strategic Management in Developing Countries Case Studies

  • The accuracy of my first deduction in the detecting business, that my client was an accountant, spoke ill for my prospects: Henry Martin wouldn't have recognised a balance sheet if it had been handed to him on a silver salver.

    The Satan Bug


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