temporary accounts


temporary accounts
 временные счета; счета, предназначенные для отражения операций одного учетного периода; в конце периода они должны быть закрыты (сальдо равно нулю); временными являются все счета доходов и расходов, счет Изъятия, счет Дивиденды Объявленные и счет Итоговая Прибыль; также наз. [lang name="English"]nominal accounts.

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

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