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charge comptabilisée d’avance
fin.
accrued expense
accrual accounting, balance sheet, liability account
(comptabilité d’engagement, bilan, compte de passif)
charges comptabilisées d'avance
account.
prepayments
;
deferred asset
;
deferred charge
;
deferred debit
;
deferred expenditure
;
prepaid expense
;
deferral
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