 |
| German | English |
| Einheitenbezogene Buchhaltung | interunit accounting (An accounting process where due-to and due-from account entries are automatically created to ensure that an accounting entry is balanced for one or more specified financial dimensions in a legal entity) |
| Erfassungsvorschrift für Buchhaltung | recognition accounting rule (An accounting rule that prescribes the recognition of revenue and expenditure in accounts and on financial statements) |
| Journaleintrag in Buchhaltung | accounting journal entry (A record of original entry in an accounting system that records a date, one or more accounts, and the monetary value to be debited or credited to each account) |