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système de comptabilité

Formes lexicales alternatives (fr):
Schéma de l'élément: Elément de premier niveau de: Concepts spécifiques: Concepts associés: Définition (en):

The set of accounting procedures, internal mechanisms of control, books of account, and plan and chart of accounts that are used for administering, recording, and reporting on financial transactions. Source: OECD: Glossary of statistical terms. Available at: https://stats.oecd.org/glossary/.