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above-the-line payments and receipts

  • 1 above-the-line payments and receipts

    платежи и поступления "выше черты": текущие платежи и поступления; в Великобритании: основная часть государственного бюджета страны (с 1965 г. термин не используется): поступления - налоги; платежи - расходы на оборону и гражданские статьи, услуги консолидированного фонда (министерство финансов не имеет полномочий осуществлять заимствования для таких платежей или использовать такие поступления для обслуживания государственного долга); см. below-the-line payments and receipts; 2) творческие расходы в сфере финансирования создания кинофильмов (зарплата звезд и режиссеров, затраты на сценарий).

    Англо-русский экономический словарь > above-the-line payments and receipts

  • 2 below-the-line payments and receipts

    платежи и поступления "ниже черты": 1) часть государственного бюджета Великобритании до 1965 г., отражавшая движение капиталов (погашение государством кредитов, проценты по таким кредитам, госкредиты и капитальные платежи, часть процентов по госдолгу, оплачиваемая за счет получаемых процентов); по таким платежам министерство финансов имеет право осуществлять заимствования, по поступлениям - использовать для обслуживания долга; 2) любые доходы и расходы, имеющие необычный или уникальный характер; 3) производственные расходы при съемке фильма (декорации и костюмы, работники, звуковые эффекты); см. above-the-line payments and receipts.

    Англо-русский экономический словарь > below-the-line payments and receipts

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