/ˈædˌvɜrs ˈbæləns/ – Phrase
Definition: sự thâm thủng tài khoản.
A more thorough explanation: An adverse balance refers to a situation where the amount owed or the liabilities of an individual or entity exceed the assets or resources available to cover those obligations. This term is commonly used in financial contexts, such as in banking or accounting, to describe a negative or deficit balance in an account or financial statement.
Example: The company experienced an adverse balance in its financial statements due to unexpected expenses.