| English | Spanish |
| 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) |
| 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) |
| 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) |
