current profits

См. также в других словарях:

• current-cost accounting — CCA A form of accounting in which the approach to capital maintenance is based on maintaining the operating capability of a business. Assets are valued at their deprival value, which is the loss that a business would suffer if it were to be… …   Accounting dictionary

• current-cost accounting — CCA A form of accounting in which the approach to capital maintenance is based on maintaining the operating capability of a business. Assets are valued at their value to the business, which is the loss that a business would suffer if it were to… …   Big dictionary of business and management

• profits capitalization — calculation of the current value of future profits …   English contemporary dictionary

• current-year basis — The basis of assessment of profits for tax purposes in the UK, in which tax is charged in a fiscal year on profits arising in the accounts for the period ending in that tax year. Compare: preceding year basis …   Accounting dictionary

• current-year basis — The basis of assessment for tax purposes in the UK in which tax is charged in a fiscal year on profits arising in the accounts for the period ending in that tax year. Compare preceding year basis …   Big dictionary of business and management

• undivided profits — Profits which have not been distributed as dividends or set aside as surplus. Current undistributed earnings. Edwards v. Douglas, 269 U.S. 204, 46 S.Ct. 85, 89, 70 L.Ed. 235 …   Black's law dictionary

• Windfall profits tax — A windfall profits tax is a higher tax rate on profits that ensue from a sudden windfall gain to a particular company or industry. United StatesIn 1980, the United States enacted the Crude Oil Windfall Profit Tax Act (P.L. 96 223) as part of a… …   Wikipedia

• earnings and profits, current — n. Earnings and profits from the current taxable year. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008 …   Law dictionary

• Account Current — A summary of the performance of each individual insurance agent in the company. The account current is written and issued by the insurance company each year so the agents can see their total commissions earned, policy cancellations and premiums… …   Investment dictionary

• undivided profits — Bank term for retained earnings. Bank profits from current as well as prior years that have neither been distributed to shareholders as dividends nor transferred to surplus. Corporate earnings accumulated over time. One of a corporation s equity… …   Financial and business terms

• dividend — div·i·dend / di və ˌdend/ n 1: the part of corporate net earnings distributed usu. periodically (as quarterly) to stockholders in the form of cash, additional shares, or property either as a set amount per share or a percentage of par value… …   Law dictionary