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What (who) is extornar - definition
extornar
verbo trans.
Comercio. Pasar una partida del debe al haber o viceversa.
extornar
extornar (de "ex-" y "tornar") tr. Econ. En contabilidad, pasar una partida del debe al haber o viceversa.
extorno
sust. masc.
1) Acción y efecto de extornar.
2) Parte de la prima que el asegurador devuelve al asegurado a consecuencia de alguna modificación en las condiciones de la póliza contratada.
