en

balance sheet

1

Terminological databases

EKI terminibaas Esterm

ID 692685 Last modified 30.12.2004
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Domain accountancy & commercial arithmeticstheories of finance and taxation
  • raamatupidamisaruanne, mis kajastab antud kuupäeva seisuga raamatupidamiskohustuslase vara, kohustusi ja omakapitali
  • a statement of the financial position of a company or trader or partnership at a particular time, such as the end of the financial year or the end of the quarter, showing the company's assets and liabilities (q.v.)
bilanss
balance sheet
Usage examples
  • The revenue and expenditure account and the balance sheet relating to the Fund shall be attached to the Communities' revenue and expenditure account and balance sheet.

Finants- ja maksuarvestuse terminibaas

ID 787168 Last modified 31.05.2025
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Domain accountancy & debiting
  • raamatupidamisaruanne, mis kajastab teatud kuupäeva seisuga raamatupidamiskohustuslase finantsseisundit (vara, kohustisi ja omakapitali)
  • a financial statement which shows the financial position (assets, liabilities and owners’ equity) of an accounting entity at a given date
bilanss
Usage examples
  • Bilanss koostatakse lähtudes kehtestatud bilansiskeemist, sh raamatupidamise aastaaruande eesmärgist, vastaval tegevusalal tegutsemist reguleerivate õigusaktide nõuetest, rahvusvaheliselt tunnustatud arvestuse ja aruandluse põhimõtetest, vastavaid valdkondi reguleerivatest toimkonna juhenditest ning rahvusvahelisest tavast antud tegevusalal, riigiraamatupidamiskohustuslase puhul ka avaliku sektori finantsarvestuse ja -aruandluse juhendi nõuetest.
balance sheet
Usage examples
  • Classified balance sheet subdivides the three major balance sheet categories (assets, liabilities, and stockholders' equity) to provide more information for users of financial statements. Assets may be divided into current assets; long-term investments; property, plant, and equipment; and intangible assets. Liabilities may be divided into current liabilities and long-term liabilities.
  • Micro-sized entities are allowed to prepare the abridged annual reports where only classified balance sheet, including subcategories of accounts (e.g. current assets, long-term assets, current liabilities, etc.), must be presented.

Riigi Teataja seadustes määratletud terminid (legaaldefinitsioonid)

ID 677268 Last modified 24.02.2024
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  • (1) Bilanss on raamatupidamisaruanne, mis kajastab teatud kuupäeva seisuga raamatupidamiskohustuslase finantsseisundit (vara, kohustisi ja omakapitali).
  • defineeritakse kõikide Eesti õigusaktide ulatuses
  • (1) Balance sheet means a financial statement which shows the financial position (assets, liabilities and owners’ equity) of an accounting entity at a given date.
  • defined within the scope of all Estonian legal instruments
bilanss
balance sheet

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