Preußisches Landbuch

Bibliographic data

Monograph

Identifikator:: 1015576184

URN:: urn:nbn:de:zbw-retromon-27026

Document type:: Monograph

Author:: Leitner, Friedrich http://d-nb.info/gnd/139681477

Title:: Bilanztechnik und Bilanzkritik

Edition:: Sechste und siebente Auflage

Place of publication:: Berlin

Publisher:: Walter de Gruyter & Co., vormals G.J. Göschen'sche Verlagshandlung - J. Guttentag, Verlags-Buchhandlung - Georg Reimer - Karl J. Trübner - Veit & Comp.

Year of publication:: 1923

Scope:: 1 Online-Ressource (VIII, 424 Seiten)

Digitisation:: 2018

Collection:: Business and Management Classics

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Chapter

Document type:: Monograph

Structure type:: Chapter

Title:: II. Kritik der Schlußbilanzen

Collection:: Business and Management Classics

Reference : Repiblica Portuguesa. Orgamenio Geral Proposta de lei das receitas e despesas ordindrias e exiraordindrias do Estado na Metropole. Para o ano econémico de 1925-1926. Lisboa, Imprensa Nacional, 1925. B. — Import and Export Statistics Year 1 Imports Exports Balance (in escudos) 1923.0... 2.230,000,000 680,000,000 — 1,550,000,000 1924... ..... .... .23,178.905,673 1,271,609,136 — 1,907,296,537 ROUMANIA A. — Budgetary Situation Year Revenue Expenditure Balance (in lei) 1922/1923. ....... 14,403,424,166 10,498,283,482 - 3,905,140,684 1923 (9 months). ... 17,767,754,059 15,406,457,918 4 2,361,296,141 1924. ............ 16710,692,5142 24,000,000,000 3 — 7,289,307,486 1925... ee ee E53 1,749,980,000 31,750,000,000 ee 20,000 The exact surplus of Roumanian receipts over expenditures for any given fiscal year is difficult to determine. Collections and payments under any par- ticular budget are frequently made up to six months after the close of the budgetary year. Moreover, certain ministries, particularly the Ministry of War, sometimes obtain ‘‘supplementary credits” and make payments which are not provided for in the budget and from funds the sources of which are not made public. During the twelve months ended March 31, 1923, “supplementary credits’ to the amount of approximately 3,750,000,000 lei were eventually announced, and it is understood that other ‘supplementary credits’ which were not specifically made public brought this amount up to a total which just about balanced the budget. Similarly, the surplus for the nine months of 1923 is understood to have been used. As for the budget for the year 1924, the Prime Minister has recently announced a surplus of approximatelv 4,900,000,000 lei against which credits amounting to about two billion lei are already stated to have been opened, chiefly for the army, the railroads, and public education. In recent years, however, expenditures have not exceeded the revenue. 1. The figures for the year 1922 and for the first part of 1925 are not available. 2. Receipts for 9 months. 3. Estimates for 12 months.

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