| law |
безналичный расчёт между банками; клиринговый счёт (An account used to accumulate total charges or credits so that they can be distributed later among the accounts to which they are allocable, or so that the net differences can be transferred to the proper account. American Banker Glossary. 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. Alexander Demidov) |
