normal balanceglossary / NORMAL BALANCE normal balance. A type of debit or credit balance that is usu. found in ledger accounts. • For example, assets usu. have debit balances and liabilities usu. have credit balances. 词条贡献者 法律翻译Terris,毕业于欧洲顶尖的法学院,专注翻译各类与专利上诉有关的法律文件。