Polish term (edited): Konto kosztowe nadrz�dne

wersja druga bardziej formalna

Main Control Account

The ‘A’ account is the authority’s main bank account and the balances form all other accounts are transferred in at varying timescales as follows:
http://www.westdorset-dc.gov.uk/Council/CorporateResources/R...

Control Account (Formally Called Cost Account)
A management control point at which budgets (resource plans) and actual costs are accumulated and compared to earned value for management control purposes. A control account is a natural management point for planning and control since it represents the work assigned to one responsible organizational element on one program work breakdown structure element.
http://www.pmboulevard.com/glossary/glossary.jsp?letter=C

polecam ten słownik, jest naprawdę niezły :)