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Перевод: nonprofit

[прилагательное]
некоммерческий

Тезаурус:

1. Thus, the (external) financial statements of a nonprofit organization often report spending by programs; whereas, there is less need for such a spending classification in profit-orientated organizations.
2. Both nationalized industries and local authorities publish a good deal of information on their various and diverse activities (see chapters 8 and 10) In Type A nonprofit organizations the level of revenue raised is often regarded as indicative of the value that recipients place on an organization's services.
3. Type B nonprofit: a nonprofit organization that obtains a significant amount of financial resources from sources other than the sale of goods and services.
4. Having discussed the distinguishing features of these three organizational groups, Anthony (1978, p. 173) considers that "differences between Type A nonprofit organizations and profit-orientated organizations are primarily in the way accounting information is used, not in the concepts governing how it is reported".
5. Certainly, some movement (in the UK) takes place between publicly owned and public liability companies, and one imagines there is some movement between, say, mutual (i. e. nonprofit) insurance companies and public liability insurance companies.
6. Type A nonprofit organizations maintain their monetary capital when the difference between their revenues and expenses at least equals zero, while, Type B nonprofit organizations maintain their monetary capital when the difference between operating inflows and expenses at least equals zero.
7. Type A nonprofit: a nonprofit organization whose financial resources are obtained entirely, or almost entirely, from revenues from the sale of goods and services.
8. While profit is the dominant goal for profit-orientated organizations the dominant goal of nonprofit organizations is to render services to society (either in general or to qualifying applicants).
9. Since a nonprofit organization exists to render services, users of its financial statements are interested in how much services of various types were performed.
10. The importance of this FASB-sponsored report is, therefore, that it recognizes that accounting concepts are essentially the same for both profit-orientated and nonprofit organizations.
11. Type B nonprofit organizations have no market test for the level of services provided.