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1 depreciation allowances
амортизационные отчисления; амортизационные списания; см. depreciationАнгло-русский словарь промышленной и научной лексики > depreciation allowances
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2 depreciation allowances
Налоги: амортизационные отчисленияУниверсальный англо-русский словарь > depreciation allowances
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3 initial depreciation allowances
первоначальные амортизационые списания ;Англо-Русский словарь финансовых терминов > initial depreciation allowances
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4 making (deducting) depreciation allowances
Общая лексика: списание износаУниверсальный англо-русский словарь > making (deducting) depreciation allowances
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5 making depreciation allowances
Универсальный англо-русский словарь > making depreciation allowances
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6 equal depreciation allowances
bookkeeping• tasapoistot -
7 depreciation
износ; изнашивание; обесценивание; см. obsolescence; амортизация ( денежное выражение постепенного изнашивания основных фондов); capital consumption; амортизационные отчисления (для обеспечения восстановления и капитального ремонта основных фондов, а также для их модернизации); см. depreciation allowances; amortizationАнгло-русский словарь промышленной и научной лексики > depreciation
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8 writing down allowances
Finin the United Kingdom, the annual depreciation of fixed assets for tax purposes. These allowances form part of the capital allowance system. -
9 capital allowances
Finin the United Kingdom and Ireland, an allowance against income or corporation tax available to businesses or sole traders who have purchased plant and machinery for business use. The rates are set annually and vary according to the type of fixed asset purchased, for example, whether it is machinery or buildings. This system effectively removes subjectivity from the calculation of depreciation for tax purposes. -
10 reservas para depreciación
• depreciation allowancesDiccionario Técnico Español-Inglés > reservas para depreciación
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11 амортизационные отчисления
1) General subject: admortization, amortization, amortizement, depreciation (основных средств), Amortisation charge2) Engineering: depreciation charge3) Agriculture: depreciation charges4) Construction: accrued depreciation6) Economy: amortisation assignment, amortization (в повышенном размере), amortization charges, annual depreciation amount, capital allowances (в статистике национального дохода), capital charges, depreciation (в повышенном размере), depreciation charges (в размере, не превышающем первоначальной стоимости основного капитала), depreciation deductions, depreciation expenses7) Accounting: amortization expenses8) Finances: depreciation allocations9) Mining: return on the investment10) Taxes: depreciation allowances11) Business: allocation for depreciation, depreciation12) EBRD: amortisation, amortisation13) Automation: deprecation cost, rental cost14) Makarov: depreciation allowance, depreciation payments15) Gold mining: depreciation expenseУниверсальный русско-английский словарь > амортизационные отчисления
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12 Abschreibungsplan
Abschreibungsplan
system of depreciation, depreciation (writeoff) schedule;
• Abschreibungspolitik depreciation policies;
• liberalisierte Abschreibungspolitik liberalization of depreciation allowances;
• steuerliche Abschreibungspolitik depreciation tax policy;
• Abschreibungspraxis depreciation practice;
• Abschreibungsprozentsatz, Abschreibungsquote rate of depreciation, depreciation rate;
• Abschreibungsreform depreciation reform;
• steuerliche Abschreibungsregeln depreciation provisions;
• Abschreibungsrestwert scrap (depreciated) value;
• Abschreibungsrichtlinien depreciation guidelines (rules) (US);
• abgeänderte Abschreibungsrichtlinien depreciation changes;
• Abschreibungsrichtlinien lockern to loosen rules on depreciation;
• Abschreibungsrücklage reserve for wear and tear, obsolescence or inadequacy, reserve (allowance) for depreciation, depreciation fund;
• Abschreibungsrücklagenkonto accrued depreciation [reserve] account;
• Abschreibungsrückstellung [allowance for] depreciation. -
13 Abschreibungsvergünstigung
Abschreibungsvergünstigung
allowance for (concessions on) depreciation, depreciation break (US);
• Abschreibungsvergünstigungen depreciation facilities (breaks, US);
• im Rahmen der Einkommensteuererklärung gewährte Abschreibungsvergünstigungen income-tax depreciation allowances;
• alle Abschreibungsvergünstigungen zur Erneuerung des Anlageparks einsetzen to allocate total depreciation to replace plant and other assets.Business german-english dictionary > Abschreibungsvergünstigung
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14 Erhöhung
Erhöhung f 1. FIN increase, rise; raise (wages); 2. GEN boost, increase, advance; 3. PERS (AE) raise, (BE) rise; 4. V&M increase, rise, advance (Preis)* * *f 1. < Finanz> increase, raise (wages), rise; 2. < Geschäft> boost, increase, advance; 3. < Person> raise (AE), rise (BE) ; 4. <V&M> Preis increase, rise, advance* * *Erhöhung
advance, increase, rise, levelling-up, (Gehälter) raise (US), rise (Br.), (Preise) enhancement, (Wert) improvement;
• pauschale Erhöhung flat increase;
• saisonbedingte Erhöhung seasonal increase;
• spürbare Erhöhung appreciable increase;
• stufenweise Erhöhung step-up;
• Erhöhung der industriellen Abschreibungsbeträge increase in depreciation allowances for industry;
• Erhöhung des Aktienkapitals stock capital increase;
• Erhöhung der Aktienkurse improvement in stocks;
• Erhöhung des Banknotenumlaufs increase of notes in circulation;
• Erhöhung des Diskontsatzes increase in the discount (bank, Br., rediscount, US) rate;
• Erhöhung des Einkommensteuerfreibetrages income-tax allowance increase;
• Erhöhung der Eisenbahntarife raising of railway (Br.) (railroad, US) rates;
• Erhöhung der durchschnittlichen Erdtemperatur increase in the globe’s average temperature;
• Erhöhung der Freibetragsgrenze (Einkommensteuer) personal exemption increase;
• Erhöhung der Fremdkapitalintensität high gearing;
• Erhöhung des Kapitals capital increase, increase in capital;
• Erhöhung der zurückgelegten Kilometer increase in mileage;
• Erhöhung des Kredits increase of credit;
• Erhöhung der Kreditvolumen increase in the amount of bank credit;
• Erhöhung der Landegebühren increase in landing fees;
• Erhöhung des Lebensstandards rise in the standard of living;
• Erhöhung der Löhne wage increase;
• Erhöhung der Mieten increase (raising) of rents;
• Erhöhung um 3500 Pfund L 3500 plus increase;
• Erhöhung der Portogebühren increase in (rise of, Br.) postal charges, postal increase;
• Erhöhung der Preise rise in prices;
• sprunghafte Erhöhung der Preise rapid enhancement of prices;
• Erhöhung um einen Punkt one-point rise;
• Erhöhung im Rang advancement;
• Erhöhung des Risikos increase of the risk;
• Erhöhung der Sondervergünstigungen fringe increase;
• zur Arbeitsbeschaffung vorgenommene Erhöhung der Staatsausgaben make-work increase in government spending;
• Erhöhung des Steueraufkommens revenue increase (raising);
• Erhöhung des Steuerfreibetrages exemption increase (US);
• Erhöhung der persönlichen Steuerfreibeträge raising personal allowances;
• Erhöhung der indirekten Steuern indirect tax increase;
• Erhöhung des Wertes increase (improvement in) value;
• Erhöhung des Zahlungsmittelumlaufs monetization of the debt (US);
• Erhöhung aufweisen to show an increase;
• mehrprozentige Erhöhung aufweisen to rise several points;
• Erhöhung der Staatsverschuldung auslösen (herbeiführen) to involve a great increase in the national debt;
• Erhöhung des Verteidigungsetats beantragen to ask for more money for defence (defense, US);
• Erhöhung im Kurs erfahren to experience a rise in prices. -
15 списание
1) General subject: charge off, decommissioning2) Aviation: disposal3) Military: display (имущества), disposal (имущества), disposition (по окончании срока эксплуатации), write-off (непригодной техники и оборудования)4) Engineering: discard, writing off5) Law: deduction6) Economy: charge-off, forgiveness, writing-off (со счета)7) Accounting: amortization, depreciation, write off8) Oil: discarding (за негодностью), retirement, write-off10) Audit: allocation, retirements (основных средств)11) Investment: write-down12) EBRD: amortisation, debiting (со счёта), making depreciation allowances (износа), wiping out (долгов), writing-down (частичное), writing-off (полное)13) leg.N.P. writing off (of a debt, liabilities)14) Aviation medicine: licence loop15) SAP.fin. deactivation -
16 amortization
амортизация ( как денежное выражение износа); износ; потребление капитала; списанные амортизационные отчисления (во многих капиталистических странах определяется амортизация всего частного основного капитала, а не производственных основных фондов, как в статистике социалистических стран); см. capital consumption; depreciation; depreciation allowancesАнгло-русский словарь промышленной и научной лексики > amortization
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17 списание износа
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18 Erhöhung der industriellen Abschreibungsbeträge
Erhöhung der industriellen Abschreibungsbeträge
increase in depreciation allowances for industryBusiness german-english dictionary > Erhöhung der industriellen Abschreibungsbeträge
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19 im Rahmen der Einkommensteuererklärung gewährte Abschreibungsvergünstigungen
im Rahmen der Einkommensteuererklärung gewährte Abschreibungsvergünstigungen
income-tax depreciation allowancesBusiness german-english dictionary > im Rahmen der Einkommensteuererklärung gewährte Abschreibungsvergünstigungen
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20 liberalisierte Abschreibungspolitik
liberalisierte Abschreibungspolitik
liberalization of depreciation allowancesBusiness german-english dictionary > liberalisierte Abschreibungspolitik
См. также в других словарях:
depreciation — de·pre·ci·a·tion /di ˌprē shē ā shən/ n 1: any decrease in the value of property (as machinery) for the purpose of taxation that cannot be offset by current repairs and is carried on company books as a yearly charge amortizing the original cost… … Law dictionary
Depreciation — Not to be confused with Deprecation. Depreciation refers to two very different but related concepts: the decrease in value of assets (fair value depreciation), and the allocation of the cost of assets to periods in which the assets are used… … Wikipedia
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 — The depreciation charged against profits when calculating taxable profits for corporation tax purposes, as opposed to the depreciation charge in a company s accounts. Accounting depreciation is not allowed as a deduction from profits in… … Financial and business terms
book depreciation — ➔ depreciation * * * book depreciation UK US noun [U] ACCOUNTING ► the reduction in value of an asset each year as recorded in a company s accounts, which may be different to its real reduction in value: »In later years, book depreciation might… … Financial and business terms
capital allowances — /ˌkæpɪt(ə)l ə laυənsɪz/ plural noun the allowances based on the value of fixed assets which may be deducted from a company’s profits and so reduce its tax liability COMMENT: Under current UK law, depreciation is not allowable for tax on profits,… … Marketing dictionary in english
capital allowances — /ˌkæpɪtl ə laυənsɪz/ plural noun the allowances based on the value of fixed assets which may be deducted from a company’s profits and so reduce its tax liability COMMENT: Under current UK law, depreciation is not allowable for tax on profits,… … Dictionary of banking and finance
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
investment credit — or investment tax credit Tax incentive that permits companies or individuals to deduct a specified percentage of certain investment costs from their tax liability in addition to the normal allowances for depreciation. Investment credits are… … Universalium
allowance — al‧low‧ance [əˈlaʊəns] noun 1. [countable] an amount of money that someone is given regularly or for a special reason: • She earns a package worth $1 million, including a $15,000 clothing allowance. ˌcost of ˈliving alˌlowance [countable] HUMAN… … Financial and business terms
Profit tax — in Hong Kong is Direct tax and also classified into Income tax.According to Cap.112 Hong Kong Ordinance, Inland Reveue Ordinance (in short, IRO) IRO Section 14, unless otherwise provides, profit tax shall be charged at the standard rate on any… … Wikipedia