zero balance account

zero balance account
  conto a saldo nullo
  Metodologia contabile adottata di norma da una società nei confronti delle proprie filiali distaccate. Tale sistema prevede la trasmissione alla sede centrale di tutte le attività e le passività dei distaccamenti che, di conseguenza, hanno sempre un saldo nullo dei propri conti.

Glossario di economia e finanza. 2011.

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Look at other dictionaries:

  • zero-balance account — ( ZBA) A cash management service offered by banks. A bank checking account that can accept deposits and/or make disbursements but that is always maintained at a zero balance. The zero balance is maintained by transferring just enough funds from… …   Financial and business terms

  • Zero Balance Account - ZBA — A checking account in which a balance of zero is maintained by automatically transferring funds from a master account in an amount only large enough to cover checks presented. A zero balance account is used by corporations to eliminate excess… …   Investment dictionary

  • Zero-balance account (ZBA) — A checking account in which zero balance is maintained by transfers of funds from a master account in an amount only large enough to cover checks presented. The New York Times Financial Glossary …   Financial and business terms

  • parent account — See zero balance account ( ZBA); concentration account …   Financial and business terms

  • daughter account — See zero balance account ( ZBA) …   Financial and business terms

  • subsidiary account — See zero balance account ( ZBA) …   Financial and business terms

  • Balance of payments — In economics, the balance of payments, (or BOP) measures the payments that flow between any individual country and all other countries. It is used to summarize all international economic transactions for that country during a specific time period …   Wikipedia

  • balance — balanceable, adj. /bal euhns/, n., v., balanced, balancing. n. 1. a state of equilibrium or equipoise; equal distribution of weight, amount, etc. 2. something used to produce equilibrium; counterpoise. 3. mental steadiness or emotional stability; …   Universalium

  • concentration account — A cash management tool. A single account established by an entity, usually in conjunction with one or more zero balance disbursement accounts. Sometimes the concentration account is referred to as a parent account while the associated zero… …   Financial and business terms

  • revolving charge account — noun a charge account that does not have to be paid to zero balance • Hypernyms: ↑credit account, ↑charge account, ↑open account * * * a charge plan offerring revolving credit. [1965 70] …   Useful english dictionary

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