extraordinary expenditure

См. также в других словарях:

• expenditure — ex·pen·di·ture /ik spen di chər, ˌchu̇r/ n 1: the act or process of paying out 2: something paid out see also capital expenditure Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 …   Law dictionary

• extraordinary items — /ɪk strɔ:d(ə)n(ə)ri ˌaɪtəmz/ plural noun large items of income or expenditure which do not arise from normal trading and which do not occur every year. They are shown separately on the profit and loss account after taxation, as opposed to… …   Marketing dictionary in english

• extraordinary items — /ɪk strɔ:d(ə)n(ə)ri ˌaɪtəmz/ plural noun formerly, large items of income or expenditure which did not arise from normal trading and which did not occur every year (they were shown separately in the P&L account, after taxation) …   Dictionary of banking and finance

• below-the-line expenditure — /bɪˌləυ ðə laɪn ɪk spendɪtʃə/ noun 1. payments which do not arise from a company’s normal activities, e.g. redundancy payments 2. extraordinary items which are shown in the profit and loss account below net profit after taxation, as opposed to… …   Marketing dictionary in english

• below-the-line expenditure — /bɪˌləυ ðə laɪn ɪk spendɪtʃə/ noun 1. payments which do not arise from a company’s normal activities, e.g. redundancy payments 2. extraordinary items which are shown in the profit and loss account below net profit after taxation, as opposed to… …   Dictionary of banking and finance

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