detailed statement; specification sheet; itemized list
Refers to a written document that breaks down details, such as an invoice, specification sheet, or itemized account. Common in business and administrative contexts.
Please send the detailed statement together with the invoice.
I approved the estimate after checking the specification sheet for the construction work.
明細書 is the full, unabbreviated word for an itemized statement, while 明細 is its common shortened form used especially in compounds like 給与明細.
Compound of 明細 (めいさい, 'details') + 書 (しょ, 'document'). 明細 is itself a combination of 明 (clear) and 細 (detailed).