Español > contabilidad: 5 sentidos > nombre 3, possession| Sentido | A bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts. |
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| Sinónimo | sistema de contabilidad |
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| Miembro de | leger, libro mayor, libro | A record in which commercial accounts are recorded |
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| Específico | apuntación, apunte, asiento, partida | A written record of a commercial transaction |
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| auditoría, revisión de cuentas | An inspection of the accounting procedures and records by a trained accountant or CPA |
| base acumulativa, base de acumulación | A method of accounting in which each item is entered as it is earned or incurred regardless of when actual payments are received or made |
| criterio de caja | A method of accounting in which each item is entered as payments are received or made |
| cuenta de control | An account that shows totals / totals of amounts entered in a subsidiary ledger |
| debe, pasivo | account of payments owed |
| examen, revisión, revisión puntual | (accounting) a service (less exhaustive than an audit / audit) that provides some assurance to interested parties as to the reliability of financial data |
| haber | account of payments received |
| General | registro | A book in which names and transactions are listed |
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| Inglés | accounting, accounting system, method of accounting |
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| Catalán | comptabilitat |
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| Verbos | calcular, contar | Keep an account of |
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