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相対勘定 (あいたいかんじょう) Japanese meaning | Kotomora

相あい対たい勘かん定じょう

あ

い

た

い

か

ん

じょ

う

Meanings

1

noun

contra account

Accounting term for an account that offsets another account, such as accumulated depreciation or allowance for doubtful accounts.

減げん価か償しょう却きゃく累るい計けい額がくは固こ定てい資し産さんの相あい対たい勘かん定じょうです。
Accumulated depreciation is a contra account to fixed assets.
貸倒引当金かしだおれひきあてきんは売

うり

掛かけ

金きん

の

相あい

対たい

勘かん

定じょう

と

し

て

計けい

上じょう

さ

れる

。

Allowance for doubtful accounts is recorded as a contra account to accounts receivable.

Kanji

相inter-, mutual, together
対vis-a-vis, opposite, even
勘intuition, perception, check
定determine, fix, establish

Similar words

勘かん定じょう
勘定 is a general term for account or calculation, while 相対勘定 specifically refers to a contra account that reduces the balance of a related account.

Etymology

Compound of 相対 (あいたい, 'mutual, opposing') and 勘定 (かんじょう, 'account, calculation'). The term is a direct translation of the English accounting term 'contra account'.