While translating the accounting documents of a French transportation company, I encountered a concept that requires an accurate English term, and I hope to receive guidance from professionals. The company, as a transport operator, has diverse revenue sources, but there is a special category of entries in its accounting records with the following characteristics: no impact on cash, no form of receipt or payment, recognized in both income and expenses within the same year, and offsetting each other. The client suggested using the expression "non real expenses/revenue," but I hope to find a term more in line with accounting conventions.

The core of this concept is that these entries, although included in profit and loss, are not actual cash transactions. They are typically used for internal accounting or adjustments, such as certain accruals, internal transfers, or non-monetary transactions. In English accounting terminology, they may correspond to "non-cash items" or "non-monetary items," but it depends on the nature of the entries. If revenues and expenses are offset within the same period, it may be closer to "matched items" or "contra entries."

According to International Financial Reporting Standards (IFRS) and general accounting principles, such revenues and expenses without cash impact are commonly referred to as "non-cash revenues and expenses." However, the client's proposed "non real" is not common and may cause misunderstanding, as "real" in accounting often means "actual" or "tangible." A more accurate term might be "non-cash adjustments" or "book entries."

To provide more precise advice, the specific purpose of the entries needs to be considered. For example, if it involves depreciation or amortization, it falls under "non-cash charges"; if it is for internal settlements, it may be "intercompany transactions." Given that the original text does not provide more details, I suggest using "non-cash revenue and expense items" as a general translation, noting their offsetting nature.

In summary, I tend to recommend "non-cash items" as the core term, but if emphasizing their offsetting nature, it could be expressed as "offsetting non-cash entries." I hope colleagues can provide more professional insights to refine this translation.