| NOM | act | comptabilitat per partida doble | bookkeeper debits the transaction to one account and credits it to another |
|---|
| Sentit | bookkeeper debits the transaction to one account and credits it to another. | |
|---|---|---|
| General | tenidoria de llibres | The activity of recording business transactions |
| Anglès | double entry, double-entry bookkeeping | |
| Espanyol | contabilidad por partida doble, partida doble | |
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