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rzecz.
finans. contra heading; contra-entry; cross-entry
księg. counterpart entry
mark. clearing accounts; clearing transactions
micr. offset transaction (An accounting entry that balances a debit with a credit or a credit with a debit); offset entry (In allocations, an entry used to balance the account, dimension, or other field information for the allocation destination. Offset entries typically clear or reduce the source amounts)
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Ekonomia2