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1 excess profits tax
excess profits tax n impôt m sur les superbénéfices ; ( in wartime) contribution f extraordinaire sur les bénéfices de guerre. -
2 excess profits tax
impôt m sur les bénéfices exceptionnels -
3 excess
(a) (unreasonable amount) excès m;∎ an excess of salt/fat in the diet un excès de sel/de graisses dans l'alimentation(b) (difference between two amounts) supplément m, surplus m;∎ an excess of supply over demand un excès de l'offre sur la demande;∎ there has been an excess of expenditure over revenue les dépenses ont excédé les recettes(c) (over-indulgence) excès m;∎ a life of excess une vie d'excès(d) (usu pl) (unacceptable action) excès m, abus m;∎ the excesses of the occupying troops les excès ou abus commis par les soldats pendant l'occupation;∎ he is famous for his excesses il est réputé pour ses excès['ekses] (extra) en trop, excédentaire;∎ you're carrying a lot of excess weight tu as beaucoup de kilos en trop ou à perdre(a stated percentage, weight) au-dessus de;∎ she earns in excess of £25,000 a year elle gagne plus de 25 000 livres par an∎ to carry sth to excess pousser qch trop loin;∎ he does or carries it to excess il exagère, il dépasse les bornes;∎ to eat/to drink to excess manger/boire à l'excès►► excess baggage (UNCOUNT) (on plane) excédent m de bagages;∎ I had 10 kilos of excess baggage j'avais 10 kilos d'excédent de bagages;British excess fare supplément m de prix;excess luggage (UNCOUNT) (on plane) excédent m de bagages;Finance excess profits surplus m des bénéfices; (unexpected) bénéfices mpl exceptionnels, bénéfices mpl extraordinaires;Finance excess profits tax impôt f sur les bénéfices exceptionnels;Banking excess reserves réserves fpl excédentaires;Stock Exchange excess shares actions fpl détenues en surnombre;excess supply suroffre f -
4 excess
∎ there has been an excess of expenditure over revenue les dépenses ont excédé les recettesexcess capacity surcapacité f, capacité f excédentaire;excess charges supplément m;excess demand demande f excédentaire;excess fare supplément de prix;excess liquidities liquidités f pl excédentaires;excess profits surplus m des bénéfices; (unexpected) bénéfices m pl exceptionnels ou extraordinaires;excess profits tax impôt m sur les bénéfices exceptionnels;BANKING excess reserves réserves f pl excédentaires;STOCK EXCHANGE excess shares actions f pl détenues en surnombre;excess supply offre f excédentaire;excess weight poids m excédentaire
См. также в других словарях:
excess profits tax — Tax levied on profits which are beyond the normal profits of a business and generally imposed in times of national emergency such as war to discourage profiteering. The Internal Revenue Code also imposes a tax on corporations who accumulate an… … Black's law dictionary
excess profits tax — Tax levied on profits which are beyond the normal profits of a business and generally imposed in times of national emergency such as war to discourage profiteering. The Internal Revenue Code also imposes a tax on corporations who accumulate an… … Black's law dictionary
excess profits tax — noun A tax on profits in excess of those for a specified base period or over a rate adopted as a reasonable return on capital • • • Main Entry: ↑excess … Useful english dictionary
Excess profits tax — An excess profits tax is a tax on any profit above a certain amount. A predominantly wartime fiscal instrument, the tax was designed primarily to capture wartime profits that exceeded normal peacetime profits.Fact|date=January 2007 In 1863 the… … Wikipedia
excess-profits tax — /ek ses prof its/ a tax on the profits of a business enterprise in excess of the average profits for a number of base years, or of a specified rate of return on capital. [1910 15] * * * ▪ finance a tax levied on profits in excess of a… … Universalium
Excess Profits Tax — A special tax that is assessed upon income beyond a specified amount, usually in excess of a deemed normal income. Excess profit taxes are primarily imposed on some businesses during a time of war or other emergency, or beyond a certain amount of … Investment dictionary
excess profits tax — tax on the profits of a business enterprise in excess of the average profits for a number of base years, ept (Finance) … English contemporary dictionary
excess-profits tax — noun : a tax imposed especially during war on business profits that are in excess of the average profits over a specified base period, of a specified rate of return on invested capital, or of a specified rate of return on certain military… … Useful english dictionary
excess profits tax — /ˌekses prɒfɪts tæks/ noun a tax on profits which are higher than what is thought to be normal … Dictionary of banking and finance
excess profits tax — A type of income tax based on net income in excess of a certain percentage of the taxpayer s invested capital and imposed at progressive rates. Greenport Basin & Constr. Co. v United States, 260 US 512, 67 L Ed 370, 43 S Ct 183. See invested… … Ballentine's law dictionary
excess profits tax — Additional federal taxes placed on the earnings of a business, used only in time of national emergency such as war. Bloomberg Financial Dictionary … Financial and business terms