In accordance with United Nations system accounting standards, non-expendable property purchased with UNHCR's voluntary funds is not recorded on the balance sheet, but is charged as expenditure to the appropriate project in the year of acquisition.
根据联合国系统会计标准，用难民署自愿基金购买的非消耗性财产，不列入资产负债表，而是在购买当年记作有关项目的支出。