real accounts

real accounts
 реальные счета; счета, сальдо по которым переходит на следующие периоды; в отличие от временных счетов, которые должны быть закрыты в конце учетного периода; также наз. постоянными счетами ([lang name="English"]permanent accounts) или счетами баланса ([lang name="English"]balance sheet accounts). В Великобритании реальные счета предназначены для учета имущества.

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

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