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| Subject | Hungarian | English |
| comp., MS | könyvelési felosztás | accounting distribution (A distribution of the financial consequence of an economic transaction to ledger accounts) |
| comp., MS | könyvelési felosztási sor | accounting distribution line (The subline of a source document line documenting the financial consequence of an economic transaction that documents the distribution of an aliquot portion of the financial consequence to a ledger account) |