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| Russian | English |
| балансовые счета | balance sheet accounts (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) |
| балансовый счёт | account |
| текущий балансовый счёт | operating balance sheet account |