accounting distribution line(The subline of a source document line documenting the financial consequence of an economic transaction that documents the distribution of an aliquot portion of the financial consequence to a ledger account)
bookkeeping account(ABelonogov; a причем здесь bookkeping и account? В стандартах МСФО (IAS/ IFRS и в учебниках по ним используется термин ledger.
Moonranger)