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Словарь терминов

Словарь терминов

Сальдо

(от итал. saldo – расчёт, остаток) – 1) Остаток по бухгалтерскому счету. Сальдо может быть дебетовым (остаток по дебету счета) или кредитовым (остаток по кредиту счета). 2) Остаток, разница между приходом и расходом (дебетом и кредитом) счета.

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