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| English | Spanish |
| account balance | saldo de cuenta (The difference between the sum of debit entries and the sum of credit entries entered into an account during a financial period) |
| balance account | cuenta de saldo (An account that records transactions about assets and liabilities and that is used in the preparation of the balance sheet) |
| balance sheet account | cuenta de balance de situación (An account that describes the changes in value reported on a balance sheet) |