realizable account

realizable account
учет реализационный [ликвидирующий\] счет* (счет, создаваемый при ликвидации товарищества; по дебету счета записываются активы товарищества и затраты, связанные с их реализацией; по кредиту — поступления от продажи; разница между дебетом и кредитом представляет собой прибыль или убыток от реализации, подлежащий распределению среди членов товарищества)
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Англо-русский экономический словарь.

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