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libro mayor

Un registro en el que se imputan (en forma de débitos y créditos) las transacciones monetarias ingresadas en un libro. Es el registro final sobre el cuál se preparan los estados contables. Las cuentas del libro mayor son a menudo cuentas de control que informan los totales de los detalles incluidos en libros auxiliares.

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  • Part of Speech: noun
  • Synonym(s):
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  • Industry/Domain: Accounting
  • Category: Auditing
  • Company: AIS
  • Product:
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