above-line accounts

брит.
балансовые статьи (государственного бюджета)

Англо-русский словарь по экономике и финансам. — М.: Экономическая школа. . 1993.

Смотреть что такое "above-line accounts" в других словарях:

  • Above the line deduction — In the United States, an above the line deduction is a term used to describe those deductions which the Internal Revenue Service allows a taxpayer to subtract from his or her gross income. These deductions are set forth in Internal Revenue Code… …   Wikipedia

  • above-the-line — 1) Denoting those entries printed above the horizontal line on a company s profit and loss account that separates the entries that establish the profit (or loss) from the entries showing how the profit is distributed. Prior to the introduction of …   Big dictionary of business and management

  • above-the-line — 1. Mktg relating to marketing expenditure on advertising in media such as press, radio, television, film, and the World Wide Web, on which a commission is usually paid to an agency 2. Fin used to describe entries in a company’s profit and loss… …   The ultimate business dictionary

  • above the line — /əˌbʌv ðə laɪn/ adjective, adverb 1. COMPANIES forming part of normal income and expenditure before tax ● Exceptional items are noted above the line in company accounts. 2. relating to revenue items in a government budget 3. ADVERTISING relating… …   Dictionary of banking and finance

  • National Income and Product Accounts — The National Income and Product Accounts (NIPA) are part of the national accounts of the United States. They are produced by the Bureau of Economic Analysis of the Department of Commerce. They are one of the main sources of data on general… …   Wikipedia

  • Cranleigh Line — [v · d · …   Wikipedia

  • Command-line interface — Screenshot of a sample Bash session. GNOME Terminal 3, Fedora 15 …   Wikipedia

  • Winter Line — The Winter Line was a series of German military fortifications in Italy, constructed during World War II by Organisation Todt. The main line of fortification, called the Gustav Line, ran across Italy from just north of where the Garigliano River… …   Wikipedia

  • below-the-line — 1) Denoting entries below the horizontal line on a company s profit and loss account that separates the entries that establish the profit (or loss) from the entries that show how the profit is distributed or where the funds to finance the loss… …   Big dictionary of business and management

  • Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… …   Universalium

  • Double-entry bookkeeping system — A double entry bookkeeping system is a set of rules for recording financial information in a financial accounting system in which every transaction or event changes at least two different nominal ledger accounts. The name derives from the fact… …   Wikipedia

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