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 Nellya

link 30.12.2004 15:03 
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."
Заранее спасибо
Неля

 

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