<prompt> Translate the following text to SwahiliSome offsetting collections are credited directly to appropriation or fund accounts; others, called offsetting receipts, are credited to receipt accounts.  <response>: Baadhi ya makusanyo ya offset ni kuandikishwa moja kwa moja kwa matumizi au fedha akaunti; wengine, aitwaye offset mapato, ni kuandikishwa kwa akaunti ya kupokea. 