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1 difference in taxes
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2 difference in taxes
Деловая лексика: налоговая разница -
3 reserves for taxes
налоговые резервы; резервы для уплаты налогов -
4 разница
жен. difference;
disparity (неравенство) большая разница ≈ (it makes) a big difference какая разница ≈ what's the difference?, what difference does it really make? разные разности ≈ all kinds/sorts of things разница в годах ≈ disparity in yearsразниц|а - ж. difference;
~ лет difference in age;
вся ~ в том, что... the only difference is that...;
с той ~ей, что... the difference being that...;
валютная ~ difference in currency rates;
~ в весе difference in weight;
~ в качестве difference in quality;
~ в ценах difference in prices;
курсовая ~ difference in rates of exchange;
налоговая ~ difference in taxes;
большая ~ it makes a great difference;
какая ~? what difference does it make?, what`s the difference?;
без ~ы makes no difference. -
5 diminution
[͵dımıʹnju:ʃ(ə)n] n1. книжн. уменьшение, убавление, сокращениеdiminution in smth. - уменьшение чего-л.
to show diminution - уменьшаться, убывать; подходить к концу
2. геральд.1) стирание изображения, рисунка ( на щите)2) = difference I 3. 2)3. муз. уменьшение, сокращение вдвое ритмической длительности ноты и паузы при повторении темы или мотива4. юр. неполнота, дефектность (дела, направляемого из нижестоящего суда в вышестоящий)5. архит. сужение ( колонны) -
6 depreciation recapture
учет, гос. фин. = recapture of depreciation* * *. When tangible personal property is sold, the tax gain is based on the difference between the asset's adjusted basis and the selling price. Any gain up to the amount of depreciation taken is deemed depreciation recapture and taxed as ordinary income. Example - Madison bought a machine for $10,000. Five years later its adjusted basis is $4,000. Madison sells the asset for $9,000. The gain is $5,000, all of which is depreciation recapture. If Madison sold the asset for $11,000, it would have $6,000 in depreciation recapture (ordinary income) and $1,000 of capital gain. CAUTION. The rules for real property are more complicated. . Small Business Taxes & Management 2 .Англо-русский экономический словарь > depreciation recapture
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7 moonlighter
сущ.1) эк. тр. совместитель* (лицо, работающее по вечерам после основной работы или уроков)I sometimes work as a moonlighter. — Иногда я подрабатываю.
These figures show moonlighters are working on the average some 53 hours weekly of which 12 are spent on the second job.
A business moonlighter is an employee who operates one or more businesses. A multijob Moonlighter is an employee having two or more jobs.
"The Executive Moonlighter: Building Your Next Career Without Leaving Your Present Job" — "Директор по совместительству: как обеспечить будущую карьеру не оставляя текущую работу"
Syn:See:2) эк. тр. шабашник* (лицо, работающее по заказам частных лиц без регистрации своей деятельности в государственных органах и без уплаты налогов; как правило, представитель строительных, технических или каких-л. специальных профессий)The difference between a private sector operator and a moonlighter is deep and significant. The private sector entrepreneur is fully
licensed, has to render invoices and has to pay taxes. the moonlighter is probably just as good at the job — maybe better — but keeps no records and doesn't pay tax.
According to Izvestia, moonlighters are responsible for 45 per cent of all flat repairs in the city and up to 80 per cent in the countryside.
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8 yield spread
фин. спред доходности, разница в доходности (разница в доходности различных типов сходных активов, одинаковых активов на разных рынках или в разные периоды и т. д.; напр., разница в доходности ценных бумаг с разным уровнем качества, т. е. разным кредитным рейтингом)See:
* * *
спред доходности (США): разница в доходности корпорационных облигаций с различным уровнем качества (кредитных рейтингов), а также различных типов ценных бумаг; существенное расхождение в доходности между акциями и облигациями сходного качества называется "yield gap" (см.).* * ** * *. The difference in yields among bonds of the same maturity that's caused by differences in the quality of the bonds. . Small Business Taxes & Management 2 . -
9 Claims-Occurrence Basis
. With this type of insurance policy the insurer is responsible for claims from events that occurred during the time the policy was in force. It makes no difference when the claim is filed. Example - A customer slips on a wet floor in your store in March 1997. You're covered by Madison Insurance. The customer doesn't file a claim until a year later when you're covered under a new company, Chatham. Under a claims-occurrence basis policy you'd report the claim to Madison, the insurer at the time the accident occurred. Under a claims-made basis you'd report the claim to Chatham, the insurer at the time the claim is filed. . Small Business Taxes & Management 2 .Англо-русский экономический словарь > Claims-Occurrence Basis
См. также в других словарях:
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