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English definition of “contra entry”

contra entry

noun [C]     ACCOUNTING
an amount that is included in one part of a set of accounts as the opposite of an amount in the other part. For example, the contra entry of a €100 credit (= amount added) is a €100 debit (= amount taken away) in the other part of the accounts.
(Definition of contra entry noun from the Cambridge Business English Dictionary © Cambridge University Press)
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