I am non-native in English and work as a freelance translator. Working on what seems to be an accounting sheet for a hotel, I have come across the two following entries:
AR J/V-Contra Debit
AR J/V-Contra Credit
Although I don't understand exactly what contra is, I have found the equivalent in the target language. AR is obviously 'Accounts Receivable', so no problem there either. The tricky part is 'J/V' - the only two business-related interpretations of this abbreviation are 'Joint Venture' and 'Journal Voucher', and, judging by what I have been able to understand about them, neither seems applicable here.
I fear it may be a client-specific term, not a general accounting one, but thought I should ask here first before checking with client.