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бухгалтерский учет
постатейный бюджет
бюджет с постатейной разбивкой (бюджет, в котором расходы классифицируются по направлениям расходования, а доходы - по источникам их возникновения)
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In United States government, the line-item veto, or partial veto, is the power of an executive authority to nullify or cancel specific provisions of a bill, usually a budget appropriations bill, without vetoing the entire legislative package. The line-item vetoes are usually subject to the possibility of legislative override as are traditional vetoes.