 |
| English | Estonian |
| main account | põhikonto (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) |
| main account category | põhikonto kategooria (A classifier of a main account) |
| main account derivation rule | põhikonto tuletusreegel (A rule to determine a main account dimension for classifying the financial consequences of an accounting event) |