undistributed net profits

См. также в других словарях:

• Undistributed profits tax — The Undistributed Profits Tax was enacted in 1936 by the United States administration of President Franklin D. Roosevelt (FDR), during the Great Depression . The UP Tax was a revenue program for FDR s New Deal. The act was… …   Wikipedia

• net capital stock — The difference between the total assets and the total liabilities of a corporation. It may be in the form of three items: (1) Capital, which represents the original amount contributed in money or property or services; (2) surplus, which… …   Ballentine's law dictionary

• income tax — a tax levied on incomes, esp. an annual government tax on personal incomes. [1790 1800] * * * Levy imposed by public authority on the incomes of persons or corporations within its jurisdiction. In nations with an advanced system of private… …   Universalium

• profit — Most commonly, the gross proceeds of a business transaction less the costs of the transaction; i.e. net proceeds. Excess of revenues over expenses for a transaction; sometimes used synonymously with net income for the period. Gain realized from… …   Black's law dictionary

• United Kingdom corporation tax — Throughout this article, the unqualified term pound and the £ symbol refer to the United Kingdom pound. Taxation in the United Kingdom This article is part of the series: Politics and government of the United Kingdom Central government …   Wikipedia

• Capital formation — Gross capital formation in % of gross domestic product in world economy Capital formation is a concept used in macroeconomics, national accounts and financial economics. Occasionally it is also used in corporate accounts. It can be defined… …   Wikipedia

• tax — A charge by the government on the income of an individual, corporation, or trust, as well as the value of an estate or gift. The objective in assessing the tax is to generate revenue to be used for the needs of the public. A pecuniary burden laid …   Black's law dictionary

• Gross domestic product — GDP redirects here. For other uses, see GDP (disambiguation). Not to be confused with Gross national product or Gross domestic income. CIA World Factbook 2005 figures of total nominal GDP (top) compared to PPP adjusted GDP (bottom) …   Wikipedia

• Surplus value — is a concept created by Karl Marx in his critique of political economy, where its ultimate source is unpaid surplus labor performed by the worker for the capitalist, serving as a basis for capital accumulation.The German equivalent word Mehrwert… …   Wikipedia

• profit — total revenue less total expenses for a period of time calculated in accordance with generally accepted accounting principles. Glossary of Business Terms Revenue minus cost. The amount one makes on a transaction. Bloomberg Financial Dictionary *… …   Financial and business terms

• profit — prof·it n 1: gain in excess of expenditures: as a: the excess of the selling price of goods over their cost b: net income from a business, investment, or capital appreciation compare earnings, loss …   Law dictionary