ENGLISH


depicted as a DECISION TREE.


016 BALANCING THE BOOKS


 F: BALANCE
S: BALANCE DE COMPROBACION
 DE SALDOS


The periodical checking of ACCOUNTING records to ensure that they
have been kept correctly.


017 BARTER


 F: TROC
S: TRUEQUE


A form of trade based on the exchange of goods rather than the
exchange of goods for cash.


018 BIAS


F: BIAIS
8: SESGO


The presence of influence which causes data (or statistics based
on the data) not to reflect the true situation.


019 BREAK-EVEN BUDGET


 F: BUDGET LIMITED
S: PRESUPUESTO DE EGUILIBRIO


A BUDGET drawn up to establish the value (BREAK-EVEN POINT) which
a particular planning coefficient should have if some economic
measure of relevance, e.g. NET FARM INCOME, is to be equal to
zero. It is often derived as a particular solution to a
PARAMETRIC BUDGET.


020 BREAK-EVEN POINT


F: 8EUIL DE RENTABILITE,
 POINT CRITIQUE
 8: PUNTO DE EGUILIBRIO


The particular level of OUTPUT at which total revenue just equals
total COST.


 F: BUDGET
S: PRESUPUESTO


A summary statement of the characteristics of an economic unit.
It is used for planning. Generally a financial statement of the


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021 BUDGET