Sentence examples of "arrear" in English with translation "просроченная задолженность"
This is contrary to the 1993 SNA, which uses full accrual accounting because its timing is in full agreement with the way economic activities and other flows are defined and accounted for by economic agents and it will automatically capture any accumulations of arrears in the form of obligations that were due to be paid but have not yet been paid.
Это противоречит СНС 1993 года, в которой используется учет по методу полных начислений, поскольку сроки такого учета полностью согласуются с определением хозяйственной деятельности и других потоков и с методами их учета субъектами хозяйственной деятельности и система автоматически отражает любое накопление просроченных задолженностей в виде обязательств, которые подлежат погашению, но пока не погашены.
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