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・ Clearfield–Lawrence Airport
・ Clearfin lionfish
・ Clearflight Pied budgerigar mutation
・ ClearFlow, Inc.
・ Clearfly Communications
・ ClearForest
・ Cleargreen Incorporated
・ ClearHealth
・ Clearidas
・ Cleariestown
・ Clearing
・ Clearing (album)
・ Clearing (finance)
・ Clearing (geography)
・ Clearing (telecommunications)
Clearing account
・ Clearing balance requirement
・ Clearing Corporation
・ Clearing Customs
・ Clearing factor
・ Clearing house
・ Clearing House (EU)
・ Clearing house (finance)
・ Clearing House Association
・ Clearing House Automated Transfer System
・ Clearing House Electronic Subregister System
・ Clearing House Interbank Payments System
・ Clearing House, California
・ Clearing murder
・ Clearing the cervical spine


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Clearing account : ウィキペディア英語版
Clearing account

A clearing account is usually a temporary account containing costs or amounts that are to be transferred to another account. An example is the income summary account containing revenue and expense amounts to be transferred to retained earnings at the close of a fiscal period.〔http://www.businessdictionary.com/definition/clearing-account.html〕
If the journal does not balance to zero (Total Debit does not equal to Total Credit), the system will prompt you as to whether to continue saving the journal with the imbalance saved to the General Ledger Clearing Account for adjustment/reclassification later, balance should equal to zero.
Other example of clearing account is excise clearing account.
==References==


抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
ウィキペディアで「Clearing account」の詳細全文を読む



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