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to phrases
balancing item
gen. variable d'ajustement; écriture de clôture
bank. poste compensatoire
econ. article inverse; article de contrepassement; écriture inverse; contre-écriture m
econ., account., stat. solde comptable
econ., fin., account. soldes comptables
fin. poste d'ajustement; poste de contrepartie; poste résiduel
IMF. solde comptable (SCN 1993, SFP 2001)
balancing item: 4 phrases in 3 subjects
Accounting1
Economy1
Finances2

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