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| English | French |
| contra account | compte de contre-partie (An account used to reduce an asset or a liability to its current value) |
| contra asset | contrepartie d'un compte d'actif (An account that is used to reduce the gross cost of an asset to then arrive at the net cost) |
| contra liability | contrepartie d'un compte de passif (An account that is used to reduce a liability to arrive at its carrying value) |