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расчётные счета (Operating accounts include revenues (tuition, fees) expenditures (labor related costs, supplies and services), and transfers.  financeglossary.net Alexander Demidov); операционные счета (Operating accounts play an important role in an organization's activities, similar to expense accounts and revenue items. Accounting regulations – such as international financial reporting standards and generally accepted accounting standards – indicate to financial managers how to distinguish between operating and expense accounts, how to record them and the proper way to report them. ehow.com Alexander Demidov) |
