DATA IMPORT - Data import is a process that consists of introducing external information, previously ordered and classified, into a management program., DATA INTEGRITY - The integrity of the data or information guarantees the accuracy of the data transported or stored, ensuring that its alteration, loss or destruction has not occurred., DEBT - Obligation that a person has to pay or return something, usually money, DEPRECIATION - The term depreciation refers to a periodic decrease in the value of a tangible or intangible asset., DIVIDENDS  - A company's dividends are the part of the profits that companies allocate to their shareholders, ENCUMBERED ASSET - The taxed goods are those that cause tax at the general rate or at a differential, END OF FINANCIAL YEAR  - They must carry out the accounting and fiscal closing at the end of each period, generally on December 31, EQUITY - It is synonymous with impartiality and justice since it is a guidance guide regarding the ethics and fairness that accounting must have with respect to third parties and the company itself., EXPENSES - It is an expense or, in colloquial terms, an outflow of money that a company or person pays for the purchase of a product, DATA RESTORE - backup of a database, FINANCIAL STATEMENTS - are reports that reflect the state of a company at a specific time, usually a year, FINANCIAL YEAR  - refers to a 12-month period during which a business operates,

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