cumulative surplus or deficit

cumulative surplus or deficit
sukauptas perviršis arba deficitas statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Ataskaitinio laikotarpio ir praėjusių ataskaitinių laikotarpių viešojo sektoriaus subjekto grynojo perviršio arba deficito suma, pakoreguota šio subjekto veiklos rezultatų ataskaitoje nepripažinto perviršio arba deficito suma. atitikmenys: angl. cumulative surplus or deficit šaltinis Lietuvos Respublikos finansų ministro įsakymas „Dėl viešojo sektoriaus apskaitos ir finansinės atskaitomybės 4-ojo standarto patvirtinimo“ (Žin., 2007, Nr. 136-5539)

Lithuanian dictionary (lietuvių žodynas). 2015.

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