Management account Ville des Lilas

The revenue and expenditure account records the budgetary operations in terms of expenditure and revenue, in a presentation similar to that of the administrative account. It includes: — a general balance of all accounts held by the treasurer (budgetary accounts and accounts of third parties in particular corresponding to creditors and debtors of the community) — the accounting balance sheet of the community, which describes in a summary manner — the assets and liabilities of the local community or institution.收支账户（Revenue and Expenditure Account）以与行政账户相似的列报形式，记录与收入、支出相关的预算业务。该账户包含以下内容： — 司库所持全部账户的总余额（涵盖预算账户，以及尤其对应共同体债权方与债务方的第三方账户） — 共同体会计资产负债表，该报表以摘要形式列明地方共同体或机构的资产与负债。