Subject: Non-Exchange Revenues Пожалуйста, помогите перевести.Non-Exchange Revenues и Non-Exchange Transactions Выражение встречается в следующем контексте: "Taxes and other non-exchange revenues appear to be recognized on the accrual basis. That is, a debtor is created when the payment demand is sent and revenue is recognized (taxes are assessed very regularly, that is monthly or quarterly). An item-by-item review will be undertaken to determine whether this treatment fully meets the accrual definition." "The treatment of social insurance programs, such as general old-age pension programs, is being considered by the IPSASB as part of the project on non-exchange transactions. A consensus is likely to emerge in 2005, when this accounting strategy will be updated accordingly." Определение на англ я нашла, но не могу дать адекватное русское значение (ясно, что это доходы не в обмен на что-то, а по требованию органов госуправления в счет уплаты чего-либо). "Nonexchange revenues arise primarily fromexercise of the government’s power to demand payments from the public, such as taxes, duties,fines, and penalties. Nonexchange revenue also includes donations." |
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