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Traducción y aprendizaje del inglés by Britannica
merriam webster
cuentas por cobrar
Accounts Receivable
Microsoft® Translator
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cuenta sustantivo

es
calculation, count; account; check, bill

cobrar verbo

es
to charge; to be paid; to collect, to draw, to earn; to acquire, to gain; to recover, to retrieve; to cash (a check); to claim, to take (a life); to shoot (game), to bag