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exceptional profit

См. также в других словарях:

  • exceptional item — Items in the profit and loss account, derived from within the ordinary activities of the company that are not expected to occur regularly. They are typically profits or losses recorded by selling businesses, or charges incurred in closing… …   Law dictionary

  • exceptional items — Part of a company s profit and loss account. Items which are material, derived from events or transactions within a company s ordinary activities and which need to be disclosed separately to ensure that the company s accounts give a true and fair …   Financial and business terms

  • 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

  • exceptional items — Costs or income affecting a company s profit and loss account that fall within the ordinary activities of the reporting entity, but need to be disclosed because of their exceptional size or incidence if the financial statements are to give a true …   Accounting dictionary

  • exceptional items — Costs or income affecting a company s profit and loss account that arise from the normal activities of the company but are of exceptional magnitude, either large or small. Unlike extraordinary items they are included in the calculation of the… …   Big dictionary of business and management

  • exceptional items — /ɪkˌsepʃən(ə)l aɪtəmz/ plural noun 1. items which arise from normal trading but which are unusual because of their size or nature; such items are shown separately in a note to the company’s accounts but not on the face of the P & L account unless …   Dictionary of banking and finance

  • Exceptional Item —    An item that is within normal business activities, but is of unusual size. It is usually recorded separately in the profit and loss account.    ► See also Extraordinary Item …   Financial and business terms

  • Oceana (non-profit group) — Oceana Founded 2001 Location Washington, D.C. Key people Andrew Sharpless, CEO James Simon, Executive Vice President and General Counsel Michael Hirshfield, Senior Vice President, North America and Chief Scientist Keith Addis, Board Chairman …   Wikipedia

  • windfall profit — Large scale *income (definition 2) of an unexpected, exceptional, and sudden nature …   Auditor's dictionary

  • velvet —    1. an opportunity for copulation offered by a woman    Like the fabric with the smooth, rich, luxurious pile:     ... pitiless calculation of a woman with velvet to sell. (Mailer, 1965)    2. associated with a payment for which there is no… …   How not to say what you mean: A dictionary of euphemisms

  • Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… …   Universalium

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