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| Russian | English |
| балансовый отчёт | balance sheet (A statement of the financial position of an organization that reports the state of assets, liabilities, and equity on a specified date) |
| балансовый счёт | balance sheet account (An account that describes the changes in value reported on a balance sheet) |
| балансовый счёт | balance account (An account that records transactions about assets and liabilities and that is used in the preparation of the balance sheet) |
| увеличение балансовой стоимости | write-up adjustment (An adjustment to increase the value of a fixed asset for accounting purposes) |
| уменьшение балансовой стоимости | write-down adjustment (An adjustment to decrease the value of a fixed asset for accounting purposes) |