| 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) |
| actual balance | saldo actual (The amount equal to the opening balance of an account plus transactions through today's date. The balance today) |
| 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 due | saldo pendiente (The unpaid amount that a customer owes a creditor) |
| balance sheet | balance de situación (A statement of the financial position of an organization that reports the state of assets, liabilities, and equity on a specified date) |
| balance sheet | balance (A statement of the financial position of an organization that reports the state of assets, liabilities, and equity on a specified date) |
| balance sheet account | cuenta de balance de situación (An account that describes the changes in value reported on a balance sheet) |
| balance sheet transaction | transacción de balance (A posted ledger transaction that is associated with a balance account, asset account, or liability account) |
| bank balance | saldo bancario (The amount of funds in a bank account after adding all the deposits and subtracting all the withdrawals and charges) |
| color balance | Balance de color (A feature that lets the user change the overall color and tonal values of an image or object through three parameters: source lighting, saturation, and color balance) |
| credit balance transaction | transacción de saldo a favor (A transaction with an unapplied balance that decreases the customer's or supplier's balance. Examples include credit memos, returns, payments, and receipts) |
| load balance | equilibar la carga (To redistribute work to available resources or to reschedule to available times) |
| negative balance | saldo negativo (A quantity or amount that has fallen below zero) |
| opening balance | saldo inicial (The balance of an account at the beginning of a fiscal period) |
| opening balance | saldo de apertura (The balance of an account at the beginning of a fiscal period) |
| Preparation of an Opening Balance Sheet at the Date of Transition to IFRS | Preparación de un saldo de apertura en la fecha de transición a los estándares IFRS (A template that addresses, from a Finance & Accounting perspective, the significant activities required of companies to prepare their opening balance sheet at the date of transition to IFRS within the context of a conversion from previous Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS)) |
| reducing balance depreciation | depreciación con amortización degresiva (A method of calculating the depreciation of a fixed asset as a fixed percentage of its net book value at the start of each depreciation period) |
| trial balance | balance de comprobación (A report that lists the balances of ledger accounts for a specified time period) |
| trial balance | saldo de comprobación (A report that lists the balances of ledger accounts for a specified time period) |
| white balance | balance de blancos (A setting that compensates for the color of light in which a picture was taken. A correct white balance setting makes colors look natural, while an incorrect white balance can result in pictures that have exaggerated colors) |
