running balance 在会计中是个什么概念

running balance 在会计中是个什么概念？ 运行平衡，还是累计余额？



A running balance is the sum total of funds that are present in a given credit or debit account. A balance of this type may be related to the current amount owed on a local store account, a credit card, or even the current amount of a tab ran at a local pub or tavern. At the same time, a running balance may refer to the amount of resources currently housed in a savings orchecking account, or some other type of interest bearing investment.
There are a number of reasons why maintaining a running balance is important. In terms of the balance on a checking account, checking the current status of that balance from time to time makes it possible to know how much money is currently available. This makes it possible to schedule the payment of upcoming debts, as well as verify which issued checks and other withdrawals have posted to the account. By maintaining an accurate balance, it is possible to ensure that there is money to cover all withdrawals and avoid incurring any type of penalty charges.
Along with making sure the checkbook is accurate and up to date, checking a running balance is helpful when it comes to credit accounts. Knowing the current balance in each account makes it possible to determine your net worth, as well as make arrangements to meet upcoming debt obligations in a timely manner. Monitoring the running balance on each credit account is particularly important if the goal is to get out of debt or at least keep the total amount of indebtedness under a certain figure.
One of the most common amenities that local businesses extend to regular customers is the tab. Basically, a tab is a running balance that is owed to the business by the client. The arrangement normally includes a covenant by the client to pay the entire tab within a certain period of time. For example, the customer may be allowed to run a tab at the local bar or a restaurant with the understanding that the tab will be paid in full by the end of the week. At any point in time, the customer can ask for the current running balance and make payments on thatbalance.



http://www.wisegeek.com/what-is-a-running-balance.htm

累计发生额/余额

动态平衡，是动态平衡

应该是动态平衡

继续 请教高手

wyqp10 发表于 2010-12-1 16:36
继续 请教高手

是动态平衡的意思。

是动态平衡的意思。