business transaction

business transaction
 хозяйственная операция; экономические факт или событие, оказывающие влияние на финансовое положение предприятия; являются основным объектом измерения в бухгалтерском учете; любая хозяйственная операция не нарушает равенства балансового уравнения.

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

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