<prompt> Translate the following text to SwahiliCONTRA ACCOUNT - One of two or more accounts which partially or wholly offset another or other accounts; on financial statements, they may be either merged or appear together.  <response>: Contracts - moja ya akaunti mbili au zaidi ambayo sehemu au kabisa offset nyingine au akaunti nyingine; katika taarifa za kifedha, wanaweza ama kuunganishwa au kuonekana pamoja. 