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 资深译员Pablo,毕业于一所培养高级翻译以及跨文化事务专家的精英大学,专注翻译各种与上市公司代理有关的法律文件。