() [] balance sth (off)in a company's financial records, to compare the total debits and the total credits in an account and calculate the amount needed to make them equal 结算（计算借记与贷记的差额）◆It only needs an hour or so a month to organize and balance the accounts. 每月只需一小时左右的时间结算账目。◆All the accounts should have been balanced off correctly. 所有账目均应结算无误。
() [] if an account balances, the debit and credit sides are equal 紮平（借方与贷方相等）◆These figures don't balance. There must be a mistake somewhere. 这些数字紮不平，某处一定有错。
[] to spend only the money that is available; to make the money available equal to the amount of money spent 平衡（收支）◆The spending cuts are part of the government's plan to balance its budget. 削减开支是政府打算平衡预算的一部分。◆We have transferred $5 000 from our deposits to balance the accounts. 我们从存款中转出 5000 元用来平衡账目。
[] balance (sth) (out)to be equal in value, amount, etc. to sth else that has the opposite effect 抵消；和…相抵◆This year's profits will balance our previous losses. 本年度的赢利将可弥补我们以往的亏损。◆The advantages and disadvantages seem to balance out. 利弊似乎可以相互抵消。
[] balance A against Bto compare the relative importance of two contrasting things 衡量，比较（两个相对事物的重要性）◆The cost of bringing in consultants needs to be balanced against the benefits. 需要衡量聘用顾问的成本与其带来的效益。