I would be grateful if someone could provide me with the English term for this accounting concept I have to translate from French: The firm is a transport operator who receives their revenue in many ways but they have entries in their documentation that are defined as: having no impact on cash, do not lead to receipt or payment of any kind, are recognised in income and expenditure within the same year, and are balanced. The client has suggested 'non real expenses/revenue' but I would like to find the correct term for this. Many thanks in advance.
