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| Subject | Spanish | English |
| comp., MS | categoría de cuenta principal | main account category (A classifier of a main account) |
| comp., MS | cuenta principal | main account (A classifier of economic resource value based on the claims parties make on the economic resources owned by a legal entity and that is used to classify debit and credit entries in an accounting system) |
| comp., MS | regla de derivación de cuenta principal | main account derivation rule (A rule to determine a main account dimension for classifying the financial consequences of an accounting event) |
| comp., MS | segmento principal de código de cuenta | main account code segment (A segment of a general ledger account code that corresponds to the type of account (for example, cash, sales, or travel expense)) |