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balance sheet |
Also found in: Dictionary/thesaurus, Medical, Legal, Financial, Acronyms, Wikipedia, Hutchinson | 0.06 sec. |
balance sheetFinancial statement that describes the resources under a company's control on a specified date and indicates where they have come from. It consists of three major sections: assets (valuable rights owned by the company), liabilities (funds provided by outside lenders and other creditors), and the owners' equity. On the balance sheet, total assets must always equal total liabilities plus total owners' equity. |
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| I don't understand these things much, but it appears that he had juggled with accounts, cooked balance sheets, had gathered in deposits months after he ought to have known himself to be hopelessly insolvent, and done enough of other things, highly reprehensible in the eyes of the law, to earn for himself seven years' penal servitude. |
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