<?xml version="1.0" encoding="utf-8"?><!DOCTYPE Zthes SYSTEM "http://zthes.z3950.org/schema/zthes-1.0.dtd">  <Zthes><term><termId>15972</termId><termName>ELEMENTOS DE LA CONTABILIDAD</termName><termType>PT</termType><termLanguage>es</termLanguage><termVocabulary>Vocabulario controlado de las Altas Cortes de Colombia</termVocabulary>	<termStatus>active</termStatus>	<termApproval>approved</termApproval>	<termSortkey>ELEMENTOS DE LA CONTABILIDAD</termSortkey><termCreatedDate>ELEMENTOS DE LA CONTABILIDAD</termCreatedDate><relation><relationType>BT</relationType><termId>2363</termId><termName>CONTABILIDAD PÚBLICA</termName><termType>PT</termType></relation><relation><relationType>BT</relationType><termId>49674</termId><termName>CONTABILIDAD PRIVADA</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>83923</termId><termName>CONTADURÍA PÚBLICA</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>83929</termId><termName>MÉTODO CONTABLE</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>83829</termId><termName>PARTIDA CONTABLE</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>76445</termId><termName>POLÍTICA CONTABLE</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>78813</termId><termName>PROCEDIMIENTO CONTABLE</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>82245</termId><termName>SERVICIOS CONTABLES</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>16082</termId><termName>ACTIVOS</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>46301</termId><termName>PRECIOS DE TRANSFERENCIA</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>16090</termId><termName>GASTOS</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>16084</termId><termName>INVENTARIO</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>32926</termId><termName>SOPORTE CONTABLE</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>18431</termId><termName>INVERSIÓN</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>43722</termId><termName>COSTOS</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>44396</termId><termName>PÉRDIDAS</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>44579</termId><termName>ABONO EN CUENTA</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>45062</termId><termName>ASIENTO CONTABLE</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>16610</termId><termName>INGRESO</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>49888</termId><termName>PROVISIÓN CONTABLE</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>47669</termId><termName>COMPROBANTE DE CONTABILIDAD</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>16644</termId><termName>CAPITALIZACIÓN</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>49376</termId><termName>ERROR CONTABLE</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>1472</termId><termName>PASIVOS</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>43177</termId><termName>CERTIFICACIÓN CONTABLE</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>49735</termId><termName>INFORMACIÓN CONTABLE</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>15973</termId><termName>LIBROS DE CONTABILIDAD</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>24695</termId><termName>ESTADOS FINANCIEROS</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>26456</termId><termName>EXCEDENTE FINANCIERO</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>26455</termId><termName>RENDIMIENTO FINANCIERO</termName><termType>PT</termType></relation></term>  </Zthes>