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| English | Russian |
| balance sheet accounts | балансовые счета (A type of balance sheet item that carries over from one year to another, rather than being closed out at the end of the year. Examples of balance sheet accounts include accounts payable and common stock. See also balance sheet code. BD Alexander Demidov) |
| off balance sheet account | забалансовый счёт |
| operating balance sheet account | текущий балансовый счёт |