El balanç
Example: El balanç de l'empresa mostra un benefici clar aquest any.
Definition
"El balanç" refers to the financial statement that summarizes a company's assets, liabilities, and equity at a specific point in time, showing the company's overall financial condition. It often helps determine profitability and financial stability, as in the phrase, 'El balanç de l'empresa mostra un benefici clar aquest any.'
Etymology
The term "el balanç" comes from the Catalan word for 'balance,' which traces back to the Latin 'libra,' meaning scales or balance. This reflects its original sense related to weighing or measuring, which evolved into financial accounting contexts. Did you know? The concept of balance sheets has been fundamental to commerce since ancient times.
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"El balanç" appears in the Vocaplus list "Catalan - General - (A2) - set 1", containing 125 commonly used words.
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