- other revenues and expenses
- прочие доходы и расходы; раздел в отчете о прибылях и убытках, в котором указываются доходы и расходы (прибыли и убытки) от операций, не представляющих основную деятельность, например, результаты от продажи своего имущества, проценты по ценным бумагам, доходы от аренды и пр.
Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". Топсахалова Ф.М.. 2012.
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