accounting adjustments


accounting adjustments
гос. фин., брит. учетные поправки [корректировки\] (корректирующие (как положительные, так и отрицательные) статьи в составе ежегодно регулируемых государственных расходов; позволяют вывести значение совокупных общественных расходов, которые используются в том числе в системе национальных счетов, из суммы значений статей, которые формируются для целей управления государственными финанасами, по принципам, отличным от принципов системы национальных счетов; учетными поправками являются следующие статьи бюджета: неденежные статьи текущих расходов (напр., амортизация), взносы в пользу Европейского Союза, налоговые кредиты и т. д.)
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Англо-русский экономический словарь.

Смотреть что такое "accounting adjustments" в других словарях:

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