00440nam a22001697a 4500003000400000005001700004008004100021020001500062040000800077082001800085100001500103245006400118250000800182260004600190300001100236650002300247OSt20220520102713.0030206s2002    ck            000 0 spa d  a8432990027  cOSt04221a334bA4381 aAmat, Joan00aContabilidad para cooperativas  / c Joan Amat; Amat Oriol   a2ed  aBarcelona, España : bCeac S.A, c1984.  a240 p.042LEMBxCOOPERATIVAS