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бухгалтерский учет
регистр оплаченных ваучеров (содержит платежные документы, выплаты по которым уже сделаны)
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Voucher privatization is a privatization method where citizens are given or can inexpensively buy a book of vouchers that represent potential shares in any state-owned company. Voucher privatization has mainly been used in the early to mid-1990s in the transition economies of Central and Eastern Europe — countries such as Russia, Bulgaria, Slovenia, Czechoslovakia and Hungary.