lead schedule ή lead sheet

[Ambrose]

LEAD SCHEDULES –

The second level, below the top trial balances, are called lead schedules or lead sheets.

* IMPORTANT POINT!! The primary function of lead schedules is to group individual general ledger account balances into financial statement captions. Normally there is one lead schedule for each caption on the balance sheet and the income statement. Consequently, there are a series of lead schedules supporting the balance sheet assets top trial balance, another series for the balance sheet liabilities, and a third series for the income statement.

http://www.csun.edu/~hcbus008/MII2003ABOUTWORKPAPERS.DOC

http://books.google.gr/books?id=QG5...yozJCw&sa=X&oi=book_result&resnum=4&ct=result

 

[nickel]

Κάτι σαν συγκεντρωτικές καταστάσεις ή πίνακες είναι, αλλά δεν ξέρω αν έχουμε αντιστοιχίες. Υπάρχει ο όρος στα ΔΛΠ για να έχει μεταφραστεί;

 

[Ambrose]

Καλή ερώτηση. Το άφησα αμετάφραστο. Thanks, Nickel.