compte d'exploitation

Le compte d'exploitation (II.1.1)
Generation of income account (II.1.1)
Une différence entre ce ratio et les chiffres du compte de résultats est indicative du manque substantiel de liquidité des dépenses ou des ventes dans le compte d'exploitation.
A difference in this ratio and Reported Earnings is indicative of substantial noncash expenses or sales in the reported income figures.
Le Fonds a indiqué que le compte d'exploitation ouvert pour ces avances fonctionnait selon le principe du « premier entré, premier sorti » et qu'il était par conséquent impossible d'établir une chronologie.
UNFPA stated that the operating fund account used for these advances is operated on a first-in, first-out basis and, accordingly, no ageing is possible.
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