Definition accounting apportionment items entered on the liabilities side of the balance sheet, such as income already received during the past financial year but concerning the new fiscal year, or expenses incurred during the past year but not payable until the following year Reference UBS Dict.of Finance and Banking
Definition compte ouvert en fin d'exercice pour enregistrer les charges à payer et les produits reçus d'avance Reference SEC:Gobat/Jeanneret,Comptabilité,85,vol 1,p 141