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1 tax return
Finan official form on which a company or individual enters details of income and expenses, used to assess tax liability. -
2 consolidated tax return
Fina tax return that covers several companies, typically a parent company and all of its subsidiaries -
3 income tax return
Fina form used for reporting income and computing the tax due on it -
4 income tax return
налоговая декларация; декларация подоходного налогаАнгло-русский словарь промышленной и научной лексики > income tax return
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5 income-tax return
nounan official form that has to be completed with information about one's income and expenses and sent to a government department.مَدْخول ضَريبة الدَّخل -
6 return
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7 return on sales
Fina company’s operating profit or loss as a percentage of total sales for a given period, typically a year.Abbr. ROSEXAMPLEReturn on sales shows how efficiently management uses the sales income, thus reflecting its ability to manage costs and overhead and operate efficiently. It also indicates a firm’s ability to withstand adverse conditions such as falling prices, rising costs, or declining sales. The higher the figure, the better a company is able to endure price wars and falling prices. It is calculated using the basic formula:Operating profit / total sales × 100 = Percentage return on salesSo, if a company earns $30 on sales of $400, its return on sales is:30 / 400 = 0.075 × 100 = 7.5%Some calculations use operating profit before subtracting interest and taxes; others use after-tax income. Either figure is acceptable as long as ROS comparisons are consistent. Using income before interest and taxes will produce a higher ratio.Return on sales has its limits, since it sheds no light on the overall cost of sales or the four factors that contribute to it: materials, labor, production overheads, and administrative and selling overheads. -
8 return on assets
Fina measure of profitability calculated by expressing a company’s net income as a percentage of total assets.Abbr. ROAEXAMPLEBecause the ROA formula reflects total revenue, total cost, and assets deployed, the ratio itself reflects a management’s ability to generate income during the course of a given period, usually a year.To calculate ROA, net income is divided by total assets, then multiplied by 100 to express the figure as a percentage:Net income /total assets × 100 = ROAIf net income is $30, and total assets are $420, the ROA is:30 /420 = 0.0714 × 100 = 7.14%A variation of this formula can be used to calculate return on net assets (RONA):Net income /fixed assets + working capital = RONAAnd, on occasion, the formula will separate after-tax interest expense from net income:Net income + interest expense /total assets = ROAIt is therefore important to understand what each component of the formula actually represents.Some experts recommend using the net income value at the end of the given period, and the assets value from beginning of the period or an average value taken over the complete period, rather than an end-of-theperiod value; otherwise, the calculation will include assets that have accumulated during the year, which can be misleading. -
9 Tax Supplemental Return
Accounting: TXRУниверсальный русско-английский словарь > Tax Supplemental Return
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10 joint return
Fina tax return filed jointly by a husband and a wife -
11 overall return
Finthe aggregate of all the dividends received over an investment’s life together with its capital gain or loss at the date of its realization, calculated either before or after tax. It is one of the ways an investor can look at the performance of an investment. -
12 impostdeklaro
return, tax return -
13 declaración de ingresos
• tax return• tax return for information purposes• tax return form• tax revenue• tax-relief bondDiccionario Técnico Español-Inglés > declaración de ingresos
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14 declaración de impuestos
• tax data• tax declaration• tax relief• tax report• tax return• tax return for information purposes• tax-deductible• tax-relief bondDiccionario Técnico Español-Inglés > declaración de impuestos
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15 налоговая декларация
налоговая декларация
Форма, представляющая собой декларацию налогоплательщика о доходах за год и личных обстоятельствах, дающих ему возможность получить личные налоговые скидки. В Великобритании в налоговую декларацию также требуется включать сведения о каких-либо приростах рыночной стоимости капитала (capital gains) за год. Налогоплательщик обязан представлять в Департамент налогов и сборов соответствующую информацию даже в тех случаях, когда он не получил формуляра налоговой декларации. Заполненная налоговая декларация используется налоговым инспектором для калькуляции суммы налогового обязательства. Для целей обложения налогом на наследство (inheritance tax) требуется заполнение отдельных налоговых деклараций. Таможенное и акцизное управление также настаивает на заполнении особых форм, необходимых для калькуляции НДС и таможенных пошлин.
[ http://www.vocable.ru/dictionary/533/symbol/97]
налоговая декларация
Заявление налогоплательщика о полученных доходах, налоговых скидках и льготах за истекший календарный год. В РФ подается не позднее 1 апреля следующего года.
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EN
Русско-английский словарь нормативно-технической терминологии > налоговая декларация
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16 налоговая декларация
Русско-английский юридический словарь > налоговая декларация
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17 declaración contributiva
• tax return• tax return for information purposes• tax-relief bondDiccionario Técnico Español-Inglés > declaración contributiva
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18 declaración de la renta
• tax return• tax return for information purposes• tax-relief bondDiccionario Técnico Español-Inglés > declaración de la renta
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19 declaración tributaria
• tax return• tax return for information purposes• tax-relief bond -
20 manifestación de impuesto
• tax return• tax return for information purposes• tax-relief bondDiccionario Técnico Español-Inglés > manifestación de impuesto
См. также в других словарях:
Tax return (United States) — Tax returns in the United States are reports filed with the Internal Revenue Service (IRS) or with the state or local tax collection agency (California Franchise Tax Board, for example) containing information used to calculate income tax or other … Wikipedia
tax return — n: return (5) Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. tax return … Law dictionary
tax return — ˈtax reˌturn noun [countable] TAX the form on which you have to give information so that your tax can be calculated: • There are step by step instructions on how to fill out a tax return. * * * tax return UK US noun [C] (also income tax return,… … Financial and business terms
Tax return — refers to a document which can be filed with a government body declaring liability for taxation, in a number of countries including :* Tax return (Australia) * Tax return (Canada) * Tax return (United Kingdom) * Tax return (United States) … Wikipedia
tax return — tax returns N COUNT A tax return is an official form that you fill in with details about your income and personal situation, so that the tax you owe can be calculated … English dictionary
tax return — ► NOUN ▪ a form on which a taxpayer makes a statement of income and personal circumstances, used to assess liability for tax … English terms dictionary
tax return — tax′ return n. bus return 23) • Etymology: 1885–90 … From formal English to slang
tax return — The form on which an individual, corporation or other entity reports income, deductions, and exemptions and calculates their tax liability. A tax return is generally for a one year period, however, in some cases, the period may be less than a… … Black's law dictionary
tax return — noun document giving the tax collector information about the taxpayer s tax liability (Freq. 2) his gross income was enough that he had to file a tax return • Syn: ↑income tax return, ↑return • Hypernyms: ↑legal document, ↑legal instrument, ↑ … Useful english dictionary
Tax return (Canada) — Normally, Canadian Individual tax returns for any specific year must be filedby April 30 of the following year. There is no provision for generally extending this deadline, but there are a few exceptions.*Tax returns for self employed individuals … Wikipedia
Tax return (United Kingdom) — In the United Kingdom the term tax return is used to refer to the document which must be filed with the HM Revenue Customs declaring liability for taxation. Different bodies must file different returns with respect to various forms of taxation.… … Wikipedia