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1 improper accumulation
гос. фин., амер. ненадлежащее накопление* (накопление нераспределенной прибыли в фондах компании только для того, чтобы уменьшить размер дивидендов и, как следствие, величину подоходного налога, причитающуюся к уплате акционерами)See: -
2 improper accumulation penalty
English-russian dctionary of contemporary Economics > improper accumulation penalty
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3 improper accumulation penalty
English-russian dctionary of diplomacy > improper accumulation penalty
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4 accumulated earnings tax
гос. фин. налог на накопленную прибыль [прибыль прошлых лет\]* (налог, взимаемый с части накопленной прибыли, превышающей установленный налоговыми органами лимит; используется для борьбы с занижением дивидендов с целью избежания уплаты подоходного налога акционерами)Syn:See:
* * *
= accumulated profits tax.* * *. . Словарь экономических терминов .Англо-русский экономический словарь > accumulated earnings tax
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5 retained earnings
фин., учет нераспределенная прибыль (чистая прибыль компании, не распределенная среди акционеров, а направленная в резервы или реинвестированная в бизнес)Syn:surplus earnings, retained income, retained profits, ploughed-back profits, undistributed profits, undivided profits, accumulated earnings, earnings retained, earned surplusSee:balance of retained earnings, unappropriated retained earnings, appropriated retained earnings, retention rate 1), accumulated fund, reinvestment, improper accumulation
* * *
= retained profits.* * ** * *. Учет прибыли, оставленной фирмой для реинвестирования в свою деятельность: прибыль, которая не выплачиваются в виде дивидендов . Инвестиционная деятельность .* * *прибыли, полученные компанией на данный момент, но еще не распределенные между акционерами путем выплаты дивидендов-----прибыли, полученные компанией на данный момент, но еще не распределенные между акционерами путем выплаты дивидендов см. retentions -
6 penalty
n1) взыскание, наказание2) штраф; неустойка; пеня; санкция
- accuracy-related penalty
- administrative penalty
- applicable penalty
- average penalty
- civil penalty
- contractual penalty
- conventional penalty
- customs penalty
- delay penalty
- delivery penalty
- early withdrawal penalty
- error penalty
- exclusive penalty
- failure-to-file penalty
- failure-to-pay penalty
- fiscal penalty
- fraud penalty
- frivolous return penalty
- heavy penalty
- improper accumulation penalty
- late-filing penalty
- late payment penalty
- monetary penalty
- overestimated penalty
- pecuniary penalty
- prepayment penalty
- severe penalty
- shortage penalty
- stock-out penalty
- tax penalty
- withdrawal penalty
- penalty for breach of a contract
- penalty for delay
- penalty for early withdrawal of savings
- penalty for infringement
- penalty for nonperformance of a contract
- penalty for an offence
- penalty for violation
- penalty of perjury
- penalty under a contract
- calculate a penalty
- charge a penalty
- charge a penalty on the tax amount in arrears
- collect a penalty
- compute a penalty
- deduct a penalty
- exact a penalty
- impose a penalty
- incur a penalty
- inflict a penalty
- pay a penalty
- reduce a penalty
- write off a penaltyEnglish-russian dctionary of contemporary Economics > penalty
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7 penalty
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8 point
1) точка2) балл, очко3) деление (шкалы); румб; лимб4) заострение, остриё, острый конец || заострять, затачивать5) полигр. пункт ( единица измерения в типографской системе мер)6) пост, пункт, место7) мыс8) наконечник9) предмет11) указывать•about a point — мат. в окрестности точки
point at infinity — мат. несобственный элемент, бесконечно удалённая точка
point covers a line — т. граф. вершина покрывает ребро
point in infinity — мат. точка в бесконечности
winding number of curve with respect to point — мат. порядок кривой относительно точки (число оборотов вектора, соединяющего данную точку с точкой кривой при обходе кривой)
right two points — мор. на два румба вправо
with a point as a center — мат. с центром в точке…
- bisecting point of a segment - conditionally stable point - division point - essentially singular point - general point - generic point - horizontal control point - infinitely remote point point - material point - minimal fixed point - negatively stable point - nonessential singular point - optimum point - piercing point of a line - point of greatest concentration - positively normal point - positively stable point - right singular point - single mass point - strongly recurrent point - strongly singular point - triply rational point - uniplanar double point - unstable nodal point - upper significance pointwith respect to point — мат. относительно точки
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9 curve
1) кривая || проводить кривую2) выгиб, закругление3) изгиб, искривление || изгибаться, искривляться4) лекало5) траектория6) характеристика; график•to run a curve — мат. снимать характеристику
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