closing entries(записи, которые делаются на дату составления Баланса (Balance Sheet date) для того, чтобы закрыть счета доходов и расходов в Отчёт о прибылях и убытках (Profit and Loss Account))
debanking(debanking (de-banking), also known as unbanking, is "when a bank chooses to no longer offer banking services to a customer": The metropolitan elite is hopping mad that the Farage debanking scandal has stopped their agenda to financially ruin people who dissent against regime-approved opinionsTaras)