Term in Statement of Foreign Currency Cash Flow

[nakerebanaranai]

Hello everyone,

I'm a translator and would greatly appreciate if you could help me find a term in English for this definition:

Action that does not change a corporation/company's equity, but which changes the values of Assets or Liabilities by transferring values from one account to another.

I have tried to find an answer to this everywhere, but to no avail, so I've decided to put to question to accountants, instead of asking fellow translators..

Thank you all in advance,

Nakereba