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| Subject | English | German |
| comp., MS | accounting journal entry | Journaleintrag in Buchhaltung (A record of original entry in an accounting system that records a date, one or more accounts, and the monetary value to be debited or credited to each account) |
| comp., MS | subledger journal account entry | Kontoeintrag in Erfassung in untergeordnetem Sachkonto (An account entry in a subledger journal account) |