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contra akaunti
akaunti ya mali ambayo kwa kawaida ina uwiano wa mikopo akaunti contra hutumika kukabiliana akaunti kuhusiana mbinu ni kutumiwa ili mara kwa mara akaunti mali ni kuonyeshwa katika thamani asili au ukamilifu Kwa mfano, akaunti kupokewa ina akaunti contra kawaida huitwa posho kwa mashaka akaunti mali zisizohamishika na akaunti contra aitwaye kusanyiko uchakavu
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