Balance De Situación



A condensed statement that shows the financial position of an entity on a specified date (usually the last day of an accounting period).
Among other items of information, a balance sheet states (1) what assets the entity owns, (2) how it paid for them, (3) what it owes (its liabilities), and (4) what is the amount left after satisfying the liabilities. Balance sheet data is based on a fundamental accounting equation (assets = liabilities + owners’ equity), and is classified under subheadings such as current assets, fixed assets, current liabilities, Long-term Liabilities. With income statement and cash flow statement, it comprises the set of documents indispensable in running a business.


Definición de Balance De Situación

Término en inglés: Balance Sheet


Más términos de la categoría b




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