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Balancing item, entry: : an entry having the effect of Balancing an account.
平衡条目，平衡账项：能对帐面起到平衡作用的帐项。
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If the surge comes from that pulling forward of income, and not from the 50 p rate itself, then that final balancing item is going to be much lower than normal.
FORBES: Cut the 50p Tax Rate Now
And then we come to that last balancing item.
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