balancing item — / bælənsɪŋ ˌaɪtəm/, balancing figure / bælənsɪŋ ˌfɪgə/ noun an item introduced into a balance sheet to make the two sides balance … Dictionary of banking and finance
item — item, detail, particular are comparable when meaning one of the things, either separate and distinct or considered so, which constitute a whole. Item applies mainly to each thing that is put down in a list (as of things needed, things to be done … New Dictionary of Synonyms
Balancing — Balance Bal ance (b[a^]l ans), v. t. [imp. & p. p. {Balanced} (b[a^]l anst); p. pr. & vb. n. {Balancing} (b[a^]l an*s[i^]ng).] [From {Balance}, n.: cf. F. balancer.] 1. To bring to an equipoise, as the scales of a balance by adjusting the… … The Collaborative International Dictionary of English
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
Dynamic game difficulty balancing — Dynamic game difficulty balancing, also known as dynamic difficulty adjustment (DDA) or dynamic game balancing (DGB), is the process of automatically changing parameters, scenarios and behaviors in a video game in real time, based on the player s … Wikipedia
Operating surplus — is an accounting concept used in national accounts statistics (such as United Nations System of National Accounts (UNSNA) and in corporate and government accounts. It is the balancing item of the Generation of Income Account in the UNSNA. It may… … Wikipedia
National accounts — Economics … Wikipedia
Incurred but not reported — (IBNR) is a term in common use in general insurance.When a policy of general insurance is written it will typically cover a 12 month period from inception of the policy. When the policy is sold, a premium is paid by the insured party to the… … Wikipedia
Балансирующая статья — статья в платежном балансе, вводимая для учета расчетных погрешностей, накопленных в других статьях. По английски: Balancing item См. также: Платежный баланс страны Финансовый словарь Финам … Финансовый словарь
БАЛАНСИРУЮЩАЯ СТАТЬЯ — (balancing item) Статья в бухгалтерской отчетности (accounts), в которой показываются различия между двумя суммами в одной и той же статье. Балансирующая статья вводится, когда расчет одного показателя двумя различными методами дает разные… … Экономический словарь
