Auditor's dictionary. 2014.
balancing figure — A figure that is inserted to make one total equal another. See: balance, balance off … Accounting dictionary
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
disposals account — An account used to record the disposal of a fixed asset. The original cost (a debit entry), accumulated depreciation (a credit entry), and the amount received (credit entry) are transferred to the account, the balancing figure being any profit… … Accounting dictionary
source and application of funds — source and disposition of funds A statement describing how a business has raised and used its funds for a specified period. Sources of funds are typically trading profits, issues of shares or loan stock, sales of fixed assets, and borrowings.… … Accounting dictionary
disposals account — An account used to record the disposal of a fixed asset The original cost (a debit entry), accumulated depreciation (a credit entry), and the amount received (credit entry) are transferred to the account, the balancing figure being any profit… … Big dictionary of business and management
source and application of funds — source and disposition of funds A statement describing how a business has raised and used its funds for a specified period. Sources of funds are typically trading profits, issues of shares or loan stock, sales of fixed assets, and borrowings.… … Big dictionary of business and management
Ecosystem ecology — Figure 1. A riparian forest in the White Mountains, New Hampshire (USA). Ecosystem ecology is the integrated study of biotic and abiotic components of ecosystems and their interactions within an ecosystem framework. This science examines how… … Wikipedia
Intermittent power source — [ Erie Shores Wind Farm monthly output over a two year period] An intermittent power source is a source of electric power generation that may be uncontrollably variable or more intermittent than conventional power sources, and therefore non… … Wikipedia
École nationale de cirque — The École Nationale de Cirque (also called National Circus School) is a professional circus school located in Montréal, Québec, Canada. It is a school for higher education in arts, after the great schools of music, dance and theatre, the NCS also … Wikipedia
mathematics — /math euh mat iks/, n. 1. (used with a sing. v.) the systematic treatment of magnitude, relationships between figures and forms, and relations between quantities expressed symbolically. 2. (used with a sing. or pl. v.) mathematical procedures,… … Universalium
