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Maybe the correct one is

contabilidad con valores devengados
contabilidad por valores devengados
contabilidad en valores de caja
contabilidad en valores homogéneos
contabilidad en valores razonables
contabilidad con valores de caja
contabilidad por lo devengado
contabilidad a valor de mercado
contabilidad por base devengada
contabilidad sobre base de devengados

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