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risconti attivi
account.	actif transitoire; charges comptabilisées d'avance; charges reportées; frais payés d'avance; frais reportés
fin.	charges constatées d'avance; avances f
market.	charges payées d'avance
risconto attivo
account.	dépenses non encore comptabilisées; frais différés

risconti attivi: 6 phrases in 2 subjects

Finances	2
Marketing	4