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| аннулирующие записи (обратные проводки); обратные записи (обратные проводки); обратные или аннулирующие записи (обратные проводки Lavrov) | |||
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| сторно (Bookkeeping procedure in which journal entries made on the first day of a new accounting period reverse (convert debits into credits, and vice versa) the effects of adjusting entries made on the last day of the previous accounting period, without changing the account title or amount. BD Alexander Demidov) | |||
| обратная запись (противоположная) | |||
| противоположная запись | |||
| reversing entries: 5 phrases in 2 subjects |
| Accounting | 4 |
| Economy | 1 |
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