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| Russian | English |
| распределение по бухгалтерским счетам | accounting distribution (A distribution of the financial consequence of an economic transaction to ledger accounts) |
| строка распределения по бухгалтерским счетам | accounting distribution line (The subline of a source document line documenting the financial consequence of an economic transaction that documents the distribution of an aliquot portion of the financial consequence to a ledger account) |