Note 49 — PART ONE
Reading edition
libros de comercio, set of bookkeeping books. Related Words: Teneduría de libros, bookkeeping; libro de cuentas, (any) account book; libro borrador, blank book; blotter; libro de inventario, inventory book; libro de caja, cash book; libro copiador de cartas, letter book; libro diario, day book; libro mayor, ledger; libro de documentos a cobrar, records of bills collectable; libro de documentos a pagar, record of bills payable; cuenta deudora, debit account; cuenta acreedora, credit account; cuenta de mercancías, bill of goods; cuenta de pérdidas y ganancias, profit and loss account; cerrar una cuenta, to close an account; liquidar, to settle (an account); saldo a favor, a balance in favor; saldo en contra, a balance against; partida, item, entry; pasar al mayor, to transfer to the ledger; tenedor de libros, bookkeeper; cajero, cashier; debe, debit; haber, credit; activo, assets; pasivo, liabilities; entrada, cash receipts; salida, expenditure; a cargo de, charged to; a favor de, credited to; partida doble, double entry; a prorrata, pro rata.