reconciling items и resolution of the reconciling items account.

[Mishonok]

Помогите перевести, плз в след. контексте:

Контекст:

For example, you might test that a reconciliation of balances between two reports is working as prescribed by obtaining the documentation from the client, comparing balances on the reconciliation to the respective reports and examining documents supporting the reconciling items to determine whether they indeed are reconciling items (item is included on one report, but not on the other report). You also might look at an explanation for the difference and the resolution of the reconciling items (for example, you could inspect the journal entry that was prepared).

TIA