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comptabilité d'engagements
account.	encumbrance accounting (budgétaires)
bank.	accrual basis accounting
comp., MS	commitment accounting (A practice of recording the financial consequences of budget fund reservation accounting events in pre-encumbrance and encumbrance journal accounts for financial and management reporting and analysis)
econ., account.	accrual accounting
IMF.	accrual basis accounting (FRA); accrual accounting (FRA)
comptabilité d'engagement
fin.	accrual accounting