IN THIS CONTEXT

Prihodovanje i rashodovanje neraščišćenih stavki na prolaznim i privremenim računima

prihodovanje neraščišćene stavke na prolaznim i privremenim računima = trajno uknjižiti tu stavku kao prihod.

"prihodovanje" / "rashodovanje" are a pair - meaning: get the item out of temporary / transitional accounts and credit or debit a "normal" account.

Transactions that are recorded in temporary/transitional accounts are not "finalised", there are some pending/undecided elements about them.

This ST is about deciding how to definitely account for the transaction, by closing the position in the temporary/transitional account and crediting/debiting a account that will be the the definitive/final accounting for this item/transaction.

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Note added at 3 hrs (2014-04-01 18:54:31 GMT)
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for example some "mysterious" payment was put in a temporary account because there's no reference as to what is being paid (so it's possibly a mistaken payment); when it's decided that the payment wasn't made by mistake and should be kept, the amount of this payment will be taken out of the temporary account and credited as received payment.