CLOSED ACCOUNT

In the simplest sense, any account that has been closed out or otherwise terminated, either by the customer or the custodian. From an accounting perspective, closed accounts can also mean an account that is made ready for the new year by closing out the previous year's amount. A legal definition of this term denotes a statement of debits and credits between parties that cannot be altered.

Closed accounts can be distinguished from an amount stated account, which remains open to allow for adjustments and set-offs. Many banks automatically close accounts that are overdrawn for a certain period of time, such as 30 days. Some financial institutions will allow customers to reopen closed accounts while others require a new account to be created instead.

закрытый счет:1) банковский или иной счет, который был закрыт;2) бухгалтерская книга, "закрытая" в конце учетного периода (в конце года)...Словарь экономических терминов.

закрытый счет (с подведенным итогом)

закрытый счет