Jan 6, 2010 23:29
14 yrs ago
1 viewer *
Japanese term

貸借記

Japanese to English Bus/Financial Finance (general)
Just a one-off term in a list of banking terminology. Any ideas appreciated. Thanks.

Proposed translations

23 hrs
Selected

(make) a debit and credit entry(ies), or just debits and credits

That is a term used in accounting in Japan.

That is a combination of the two terms, 貸記 and 借記.
貸記 means "make a credit entry" or crediting.
借記 means "make a debit entry" or "debiting.

It is Japanese custom to say 貸借記 (literally, make a credit or debit entry) in one word.
But it is much more normal in English to mention debit first.

Please note that it actually depends on the context what terms should exactly be used.

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Note added at 1日10分 (2010-01-07 23:39:27 GMT)
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"to make debit and/or credit entries" may be better.

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Note added at 1日13分 (2010-01-07 23:42:33 GMT)
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Offsetting transaction is "交互計算" in Japanese banking terminology, not ”貸借記”.

Please be careful. 
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4 KudoZ points awarded for this answer. Comment: "Thank you very much for this."
56 mins

netting or set-off

As explained in the web references below
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3 hrs

offsetting transaction

in accounting; e.g., offsetting foreign trade deals. dealing with time differences in accounts receivable / payable without using factoring.
in web reference link below see section (3)勘定の貸借記(交互計算)
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