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1 финансовый год в системе налогообложения
Business: financial tax yearУниверсальный русско-английский словарь > финансовый год в системе налогообложения
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2 финансовый год
1) General subject: financial year, fiscal year, business year2) Law: accounting period3) Economy: (fiscal year) FY, budget year, natural business year, tax year4) Accounting: FY5) Diplomatic term: commercial year (360 дней)6) Banking: accounting year7) Chemical weapons: fiscal year (FY)8) SAP.fin. F.year, fisc. year -
3 бюджетный год
1) General subject: budget year, fiscal year2) Military: budget-year3) British English: tax year4) Business: budgetary year, business year5) SAP. financial year6) Chemical weapons: budget year (БГ) -
4 налоговый год
1) Economy: taxable year2) Accounting: fiscal year (также financial year - англ.), tax year3) Taxes: taxation year4) SAP. FY, fiscal year -
5 финансовый год
отчетный период (accounting period) продолжительностью, как правило, двенадцать месяцев, за который составляется отчетность (financial statements). Финансовый год не всегда совпадает с календарным. В Великобритании финансовым годом для расчетов по налогу на прибыль компаний (corporation tax) считается календарный период с 1 апреля по 31 марта следующего года (также (fiscal year) - амер.)
Специализированный русско-английский словарь бухгалтерских терминов > финансовый год
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6 верхний уровень прибыли
Прибыль компаний в Великобритании за отчетный финансовый год (financial year), которая выше этого уровня (для 1994 финансового года это?1,500,000), облагается налогом на прибыль компаний (corporation tax) по ставке 33% (противоположным является (lower limit) - LL - нижний уровень прибыли)
Специализированный русско-английский словарь бухгалтерских терминов > верхний уровень прибыли
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7 нижний уровень прибыли
Вся прибыль компаний в Великобритании за отчетный финансовый год (financial year), величина которой ниже этого уровня (для 1994 финансового года это?300,000) облагается налогом на прибыль компаний (corporation tax) по ставке 25 % (противоположным является (upper limit) - UL - верхний уровень прибыли)
Специализированный русско-английский словарь бухгалтерских терминов > нижний уровень прибыли
См. также в других словарях:
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year — [ jır ] noun *** 1. ) count a period of 365 days, or 366 in a leap year, divided into 12 months: He lived in Paris for a few years. a ) used about a particular period of time, beginning on January 1 and ending on December 31, or between the first … Usage of the words and phrases in modern English
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financial year — an accounting period of 12 months, often coincident, for convenience, with the fiscal year (1 July to 30 June). Glossary of Business Terms The year for which corporation tax rates apply. It runs from 1 April one year to 31 March next year and is… … Financial and business terms