also: バランス・シート
balance sheet
A financial statement showing a company's assets, liabilities, and equity at a specific point in time. Used in business and accounting contexts.
The accountant prepared a balance sheet.
You can understand the company's financial position by looking at the balance sheet.
The accounting department prepared the balance sheet at the end of the fiscal year.
The balance sheet deteriorated due to an increase in bad debts.
Investors analyze a company's balance sheet to judge its financial health.