olemus
Wiktionary:
finantskontode loetelu, mille on organisatsiooni jaoks tavaliselt koostanud raamatupidaja ja mida saab kasutada tehingute registreerimiseks organisatsiooni pearaamatus
= (accounting) a list of financial accounts set up, usually by an accountant, for an organization, and available for use by the bookkeeper for recording transactions in the organization's general ledger