簿ぼ外がい

noun

off the books; unaccounted

Used in accounting and finance to describe assets, liabilities, or transactions not recorded in official ledgers. Often implies hidden or unofficial handling.

• その会かい社しゃは簿ぼ外がい債さい務むを抱かかえていることが発はっ覚かくした。

  It was discovered that the company had off-the-books debts.

• 簿ぼ外がい取とり引ひきは会かい計けい監かん査さで問もん題だいになる。

  Off-the-books transactions become an issue in accounting audits.