(accounting) balance sheet (a page of accounting entries)

situation (position vis-à-vis surroundings) of something that changes

financial affairs; dealing with one's finances; finance (as in the Ministry of Finance: 財務省)

control / grasp (understanding)

to have under control / to grasp (to understand)

production, creation

to produce, to create, to draw up, to prepare

(accounting) credit and debit, lending and borrowing

contrast, comparison, antithesis / control (as in an experiment)

to compare