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 译员Joanne,亚洲顶尖法学院国际贸易专业,专注翻译各种与复杂国际贸易有关的法律文件。