The phrase "accounting entry" is correct and usable in written English.
It can be used in contexts related to financial record-keeping, bookkeeping, or accounting practices.
Example: "The accountant made an accounting entry to reflect the recent transaction in the financial records."
Alternatives: "journal entry" or "ledger entry".
The purchase is an intracompany accounting entry, not a cash outlay.
Special Drawing Rights are based on the value of the dollar, euro, pound and yen, but have been little used except as an accounting entry by international organizations.
The loss reflected a number of one-time tax losses and gains, including an $898 million accounting entry related to the future tax consequences of its spinoff of Freescale Semiconductor, its semiconductor products subsidiary.
But it said yesterday that more than $400,000 of the $2 million in profits it reported as of year-end were the result of an "incorrect accounting entry".
An added benefit of a tax holiday for Apple is that it would provide a quick jump in reported earnings when the accounting entry for the deferred tax liability is reversed.
Right now, the interest that the SSA earns on its bonds is promptly lent back to the government; the interest payments are an accounting entry that costs the taxpayers not one red cent.
He said no accounting entries could be made from September until November 2008.
At Peregrine, prosecutors said, executives also falsified accounting entries to record nonexistent sales.
Accounting entries overstated performance in polymer additives and undermined the reliability of forecasting, Ferro said.
Shortfalls were plugged through altered or entirely fictitious accounting entries, backed by falsified documents.
The investigation is examining "the timing and support documentation for certain accounting entries or adjustments," the company said.
