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| English | Russian |
| income and expenditure account | счёт доходов и расходов (An account, similar to a profit and loss account, prepared by an organization whose main purpose is not the generation of profit. It records the income and expenditure of the organization and results in either a surplus of income over expenditure or of expenditure over income. Such an organization's accounts do not use the accruals concept. Oxford Business. Alexander Demidov) |