(from lat. passivus - inactive) -1) part of the balance sheet, which reflects the sources of funds at the disposal of the enterprise, grouped according to their ownership and purpose. Funds are grouped into articles, based on the needs of management. So, it stands out to whom the funds belong and for what purpose they are intended; 2) the totality of debts and liabilities of the enterprise (as opposed to an asset); 3) excess of expenses over receipts.
Weather
17°
Time
18:10
Friday
31 may
City
Moscow
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