variabelõpmerraamat
A variabelõpmerraamat is a type of ledger or record-keeping book where entries are made based on a flexible or variable system. The term itself, of Estonian origin, can be broken down to understand its function. "Variabel" implies changeability or a lack of fixed structure, while "õpmerraamat" translates to a book of learning or a ledger. Therefore, a variabelõpmerraamat is essentially a dynamic record book.
This type of book is often used in contexts where transactions or data points are not uniform