noun
suspense account; temporary entry
Accounting term for a temporary entry made before final classification or posting. Used in bookkeeping contexts.
経理部では、未確定の取引を仮記入で処理することがある。
In the accounting department, unconfirmed transactions are sometimes handled with a suspense account.
仮記入のままにしておくと、決算時に問題になる。
Leaving entries as temporary postings can cause problems at the time of settlement.
仮払金 is a temporary payment or advance, whereas 仮記入 is the bookkeeping entry itself.
Compound of 仮 (temporary) and 記入 (entry, fill in). The exact historical derivation is uncertain, but the term is used in modern accounting.