00478naa#a2200169#i#450# EN\INFRA-M\bibl\12850 20241105135627.2 1998-0701 20160825b2016####ek#y0engy0150####ca RUS RU The Formulas of Direct Calculation a Balance of Accounts Journal article Moscow INFRA-M Academic Publishing LLC. 2016 5 с. Journal article local Cherkay A. naukaru.ru