BALANCE BROUGHT DOWN

balance brought down: translation

balance brought down ˌbalance brought ˈdown abbreviation balance b/​d also ˌbalance brought ˈforward abbreviation balance b/​fwd noun [countable] ACCOUNTING

the balance of an account at the beginning of a new accounting period, which was also the balance at the end of the previous period

balance brought down UK US noun [C] (ABBREVIATION balance b/d, also balance brought forward, ABBREVIATION balance b/f, ABBREVIATION balance b/fwd)

► ACCOUNTING the balance at the beginning of a new period, which is the same as the balance at the end of the previous period

сокр. balance b/d, balance b.d. учет исходящий остаток, исходящее сальдо, переносимое сальдо*, переносимый остаток*; запись закрывающая счет в конце периода (подводит баланс периода и переносится в качестве исходного на следующий период)

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