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    <title>estado de flujo de caja</title>
    <subTitle>elaboración y presentación</subTitle>
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  <name type="personal">
    <namePart>Berbelagua P., Leonardo</namePart>
  </name>
  <name type="personal">
    <namePart>Berríos A., Verónica</namePart>
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  <name type="personal">
    <namePart>Cardemil C., Francisco</namePart>
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  <name type="personal">
    <namePart>Moena G., Pedro</namePart>
  </name>
  <name type="personal">
    <namePart>Trujillo P., Juan C.</namePart>
  </name>
  <name type="personal">
    <namePart>Valenzuela, L. Gonzalo</namePart>
  </name>
  <name type="personal">
    <namePart>Romero Aguilera, Vicente</namePart>
    <namePart type="date">Prof. Guia</namePart>
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  <note type="statement of responsibility">Leonardo Berbelagua P. ... [et al]; Vicente Romero Aguilera profesor guía.</note>
  <note>Contador Auditor</note>
  <subject authority="lcsh">
    <topic>ESTADOS FINANCIEROS</topic>
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  <subject>
    <topic>CONTABILIDAD</topic>
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  <classification authority="">SIPS E79 1989</classification>
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