specifications; detailed statement; itemized document
Primarily used in accounting and business contexts for a document that breaks down transactions or items in detail. Often refers to a journal voucher or a specification sheet.
The accounting department records entries in the ledger based on the journal vouchers.
This specification sheet contains the details of each transaction.
明細書 is a more general term for a detailed statement or specification sheet, used in various contexts beyond accounting, whereas 仕訳書 is specifically tied to journal entries and transaction breakdowns.
Compound of 仕訳 (しわけ, 'classification, journalizing') and 書 (しょ, 'document'). The exact historical derivation is uncertain, but the term is firmly established in modern accounting terminology.