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| système de la comptabilité commerciale | |||
| méthode de comptabilisation d'un compte de régularisation passif | |||
| méthode de comptabilité d'exercice (An accounting method that recognizes revenues when they are earned and expenses when they are incurred, regardless of when they are received or paid) | |||
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accrual method : 1 phrases, 1 sujets |
| Commercialisation | 1 |