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1 capital allowance
capital allowance (BE) 1. ACC Abschreibung f, Abschreibungsbetrag m, steuerliche Abschreibung f; 2. TAX steuerliche Abschreibung f (synonymous: investment allowance)Englisch-Deutsch Fachwörterbuch der Wirtschaft > capital allowance
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2 capital allowance
capital allowance -
3 capital allowance
гос. фин., учет, брит. (налоговая) скидка [налоговый вычет\] на капитальные активы [на капиталовложения\]*, капитальная скидка* (налоговая скидка в виде вычета при расчете налогооблагаемой прибыли части расходов, связанных с покупкой или возведением объектов основных средств)See:capital cost allowance, capital cost allowance, tax allowance, depreciation allowance, writing down allowance, balancing allowance, first year allowance, initial allowance, industrial-buildings allowance* * *1) налоговая льгота; 2) налоговая скидка при покупке средств производства -
4 capital allowance
capi·tal al·ˈlow·ance▪ \capital allowances pl Abschreibungsbeträge pl aufgrund von Aufwendungen für Anlagegüter -
5 capital allowance
s.desgravación sobre bienes del capital. -
6 capital, allowance
( taxation)exemption f de capital -
7 capital allowance
1) Бухгалтерия: скидки с налогооблагаемых сумм по внеоборотным активам (fixed assets; Предоставляются налогоплательщикам Великобритании в связи с начислением износа (depreciation) на эти активы) -
8 capital allowance CA
Бухгалтерия: скидки с налогооблагаемых сумм по внеоборотным активам (fixed assets; Предоставляются налогоплательщикам Великобритании в связи с начислением износа (depreciation) на эти активы) -
9 capital allowance
potongan taksasi pajak dari barang modal -
10 capital allowance
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11 capital allowance
nodpisy pl amortyzacyjne -
12 capital allowance
s desgravació per inversions -
13 capital allowance
Abschreibung f -
14 capital allowance
Предоставляются налогоплательщикам Великобритании в связи с начислением износа (depreciation) на эти активы
Специализированный англо-русский словарь бухгалтерских терминов > capital allowance
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15 capital allowance CA
Предоставляются налогоплательщикам Великобритании в связи с начислением износа (depreciation) на эти активы
Специализированный англо-русский словарь бухгалтерских терминов > capital allowance CA
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16 accelerated capital allowance
ЕБРР: ускоренная амортизацияУниверсальный англо-русский словарь > accelerated capital allowance
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17 accelerated capital allowance
The English-Ukrainian Dictionary > accelerated capital allowance
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18 additional capital allowance
n.Sonderabschreibung f. -
19 accelerated capital allowance
Англо-русский экономический словарь > accelerated capital allowance
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20 ♦ capital
♦ capital (1) /ˈkæpɪtl/A a.1 (leg.) capitale: capital offence, reato capitale; capital punishment, pena capitale; capital sentence, condanna a morte2 (tipogr.) maiuscolo: capital letter, lettera maiuscola; Is «autumn» written with a capital A?, «autunno» si scrive con la A maiuscola?4 (fam. GB, antiq.) eccellente; di prim'ordine; magnifico; splendido; coi fiocchi: a capital fellow, un uomo eccellente; una persona di prim'ordine; a capital dinner, un pranzo coi fiocchiB inter.benissimo! ottimamente!; eccellente!C n.1 (= capital city) capitale (f.): state capital, capitale di stato; the world's fashion capital, la capitale mondiale della moda2 [u] (econ., fin., comm.) capitale (m.): capital and interest, capitale e interessi; montante; invested capital, il capitale investito; capital and labour, capitale e lavoro; I started with a very small capital, ho cominciato con un capitale molto ridotto3 (tipogr.) (lettera) maiuscola: printed in capitals, stampato in lettere maiuscole (o in maiuscolo)● capital account, (comm. est., fin., rag.) conto capitale □ (fisc.) capital allowance, detrazione per ammortamento; deduzioni in conto capitale □ (fin.) capital appreciation, aumento di valore ( di un immobile); plusvalenza □ (fin., rag.) capital appropriation, impegno di capitali □ (rag.) capital assets, capitale fisso (o immobilizzato); immobilizzazioni □ (fin.) capital base, base di capitale □ (fin.) capital budget, budget (o piano) degli investimenti □ (fin.) capital contribution, apporto di capitale □ (fin.) capital deepening, intensificazione del capitale; aumento del rapporto capitale-lavoro □ (fin.) capital equipment, beni strumentali ( impianti e macchinari) □ (fin., rag.) capital expenditure, spese in conto capitale; spese d'impianto; immobilizzazioni □ (econ., fin.) capital export, esportazione di capitali □ (fin.) capital flight, fuga di capitali □ (fin.) capital flow, movimento (o flusso) di capitali □ (fin.) capital gains, capital gain; guadagno in conto capitale; plusvalenze speculative (di Borsa) □ (fisc.) capital gains tax, imposta sulle plusvalenze □ (fin., GB) capital gearing, rapporto d'indebitamento; indice di patrimonializzazione; rapporto capitale/prestiti □ (econ.) capital goods, beni capitali; beni strumentali □ (econ., fin.) capital increase, aumento di capitale □ (econ., fin.) capital inflow, afflusso di capitali ( in un paese) □ (econ.) capital-intensive, ad alto impiego di capitale; che richiede forti investimenti □ (econ., fin.) capital investment, investimento di capitali □ (fin.) capital issue, emissione di capitale □ (fisc.) capital levy = capital tax ► sotto □ (fin., USA) capital leverage = capital gearing ► sopra □ ( Borsa, fin.) capital loss, minusvalenza, perdita in conto capitale □ (fin.) capital market, mercato finanziario (o dei capitali) □ (fin.) capital movements, movimenti dei capitali □ (fin.) capital outflow, deflusso di capitali ( da un paese) □ (fin.) capital outlay = capital expenditure ► sopra □ (fin.) capital/output ratio, rapporto capitale/prodotto □ ( banca) capital ratio, coefficiente di capitalizzazione □ ( banca) capital requirement, requisiti (pl.) patrimoniali □ (fin.) capital reserve, riserva statutaria ( di una società) □ (fin.) capital share, quota sociale; partecipazione □ (mil., naut.) capital ship, grossa nave da guerra □ (fin., USA) capital stock, capitale azionario (o sociale) □ (fin.) capital structure, struttura del capitale □ capital sum, (ass.) massimale assicurato; (fin.) capitale ( distinto dagli interessi) □ capital surplus, (econ., fin.) eccedenza di capitali; (fin., USA) surplus di capitale, sovrapprezzo delle azioni □ (fisc.) capital tax, imposta patrimoniale □ (fin.) capital transfer, trasferimento di capitali (o finanziario) □ (GB, fisc., stor.) capital transfer tax, imposta sui trasferimenti di capitale (o sulla cessione di beni); imposta di successione ( in vigore in GB dal 1975 al 1986; sostituita dalla «inheritance tax») □ (fin., rag.) capital turnover, indice di rotazione del capitale □ (fin.) capital watering, annacquamento del capitale □ (fin.) capital widening, ampliamento del capitale □ to make capital out of st., trarre vantaggio da qc.; sfruttare qc.: I don't intend to make moral capital out of it, non intendo trarne un vantaggio morale □ (fam.) fast with a capital F, velocissimo □ (fam.) rich with a capital R, ricchissimo; ricco sfondato □ (fam.) It was luck with a capital L, è stata una fortuna con la F maiuscola.capital (2) /ˈkæpɪtl/n.(archit.) capitello.
См. также в других словарях:
capital allowance — ➔ allowance * * * capital allowance UK US noun [C] (also investment allowance) ► ACCOUNTING, TAX an amount of money that a business spends to buy buildings, equipment, vehicles, etc., which it can use to reduce the tax on its profits: »A 100%… … Financial and business terms
capital allowance — a set off for tax in relation to expenditure on capital rather than revenue. Under the Capital Allowances Act 1990, the cost of capital assets acquired by a trader for the purposes of his business may be deducted from his total profit. The nature … Law dictionary
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capital allowances — For qualifying equipment (i.e. plant and machinery but also including a licence of computer software) a proportion of the capital cost can be used to relieve tax: the relevant amount is set against company revenue which would otherwise be taxable … Law dictionary
capital allowances — Allowances against UK income tax or corporation tax available to a business, sole trader, partnership, or limited company that has spent capital on plant and machinery used in the business. Capital allowances are also given on industrial… … Accounting dictionary
capital allowances — Allowances against UK income tax or corporation tax available to a business, sole trader, partnership, or limited company that has spent capital on plant and machinery used in the business. Capital allowances are also given on industrial… … Big dictionary of business and management
Allowance — A balance sheet contra account used for receivables and depreciable assets. It is used to take into account: a provision for unusual or uncertain events, or is an amount deducted before income is calculated for tax purposes (a capital… … International financial encyclopaedia
Capital gains tax in Australia — Capital Gains Tax (CGT) in Australia applies to the capital gain made on disposal of any asset, except for specific exemptions. The most significant exemption is the family home. Rollover provisions apply to some disposals, one of the most… … Wikipedia
Capital Cost Allowance — (CCA) is effectively the means by which Canadians may claim depreciation expense. Depreciable items are deemed to belong to different classes which depreciate at different rates and are subject to different rules. For the most common classes the… … Wikipedia
Capital cost — Capital costs are costs incurred on the purchase of land, buildings, construction and equipment to be used in the production of goods or the rendering of services. In other words, the total cost needed to bring a project to a commercially… … Wikipedia
Capital gains tax — A capital gains tax (abbreviated: CGT) is a tax charged on capital gains, the profit realized on the sale of a non inventory asset that was purchased at a lower price. The most common capital gains are realized from the sale of stocks, bonds,… … Wikipedia
