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21 cash accounting
Fin1. an accounting method in which receipts and expenses are recorded in the accounting books in the period when they actually occur.2. in the United Kingdom, a system for Value Added Tax that enables the tax payer to account for tax paid and received during a given period, thus allowing automatic relief for bad debts -
22 business period
1) эк. период экономической [хозяйственной, коммерческой\] деятельности (организации, страны)That time period was the peak business period for the company. — Это период был самым лучшим за все время экономической деятельности компании.
2) учет = accounting periodIt is the accountant's job to provide the owner with a summary of the expenses at the end of each business period. — В обязанности бухгалтера входит предоставление собственнику отчета о расходах в конце каждого отчетного периода.
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23 financial accounting
Finthe classification and recording of the monetary transactions of an entity in accordance with established concepts, principles, accounting standards, and legal requirements and their presentation, by means of profit and loss accounts, balance sheets, and cash flow statements, during and at the end of an accounting period -
24 prior period adjustment
An adjustment made in the current fiscal period that corrects an error in accounting for an economic event that occurred in a prior fiscal period. -
25 הנחת התקופה החשבונאית
the accounting period assumption -
26 muuttaa tilikautta
• change the accounting period -
27 tonnage tax company
гос. фин., брит. судоходная компания, платящая налог с тоннажа* !возможно, нужно новое подзначение к tonnage tax! ссылок маловато, в основном в этом законодательном акте. не разобралась до конца!http:www.opsi.gov.uk/acts/acts2000/00017-cg.htm"1. - (1) This Schedule provides an alternative regime (""tonnage tax"") for calculating the profits of a shipping company for the purposes of corporation tax." "(2) The regime applies only if an election to that effect ( a ""tonnage tax election"") is made (see Part II of this Schedule)."Companies that are members of a group must join in a group election.(a) the company or group is a qualifying company or group (see Part III of this Schedule), and(b) certain requirements are met as to training (see Part IV of this Schedule) and other matters (see Part V of this Schedule)."2. - (1) In this Schedule a ""tonnage tax company"" or ""tonnage tax group"" means a company or group in relation to which a tonnage tax election has effect."(2) References in this Schedule to a company entering or leaving tonnage tax are to its becoming or ceasing to be a tonnage tax company.References to a company being subject to tonnage tax have a corresponding meaning.3. - (1) In the case of a tonnage tax company, its tonnage tax profits are brought into charge to corporation tax in place of its relevant shipping profits (see Part VI of this Schedule).(2) Where profits would be relevant shipping income, any loss accruing to the company is similarly left out of account for the purposes of corporation tax.Tonnage tax profits: method of calculation4. - (1) A company's tonnage tax profits for an accounting period are calculated in accordance with this paragraph by reference to the net tonnage of the qualifying ships operated by the company.For the purposes of the calculation the net tonnage of a ship is rounded down (if necessary) to the nearest multiple of 100 tons.(2) The calculation is as follows:Step One Determine the daily profit for each qualifying ship operated by the company by reference to the following table and the net tonnage of the ship:For each 100 tons up to 1,000 tons£0.60For each 100 tons between 1,000 and 10,000 tons£0.45For each 100 tons between 10,000 and 25,000 tons£0.30For each 100 tons above 25,000 tons£0.15Step Two Work out the ship's profit for the accounting period by multiplying the daily profit by-(a) the number of days in the accounting period, or(b) if the ship was operated by the company as a qualifying ship for only part of the period, by the number of days in that part.Step Three Follow Steps One and Two for each of the qualifying ships operated by the company in the accounting period.Step Four Add together the resulting amounts and the total is the amount of the company's tonnage tax profits for that accounting period.Tonnage tax profits: calculation in case of joint operation etc.5. - (1) If two or more companies fall to be regarded as operators of a ship by virtue of a joint interest in the ship, or in an agreement for the use of the ship, the tonnage tax profits of each are calculated as if each were entitled to a share of the profits proportionate to its share of that interest.(2) If two or more companies fall to be treated as the operator of a ship otherwise than as mentioned in sub-paragraph (1), the tonnage tax profits of each are computed as if each were the only operator.6. - (1) References in this Schedule to the gross or net tonnage of a ship are to that tonnage as determined-"(a) in the case of a vessel of 24 metres in length or over, in accordance with the IMO International Convention on Tonnage Measurement of Ships (ITC69);"(b) in the case of a vessel under 24 metres in length, in accordance with tonnage regulations.(2) A ship shall not be treated as a qualifying ship for the purposes of this Schedule unless there is in force-(b) a valid certificate recording its tonnage as measured in accordance with tonnage regulations."(3) In this paragraph ""tonnage regulations"" means regulations under section 19 of the Merchant Shipping Act 1995 or provisions of the law of a country or territory outside the United Kingdom corresponding to those regulations."+ мультитран:6.05.2006 11:56Тема сообщения: tonnage tax companyПожалуйста, помогите перевести.tonnage tax, если верить Мультитрану - корабельный сбор, а как это к company применить не представляю. компания, подлежащая обложению корабельным сбором?? - чушь какая-то...Помогите, плиз!Заранее спасибо Mt | Google6.05.2006 12:07"Tonnage Tax - это такой вид налогообложения судоходных компаний (пароходств), при котором размер налога рассчитывается в зависимости от чистой регистровой вместимости судов, составляющих флот компании (т.н. ""налог на тоннаж""). Tonnage tax company - компания подлежащая такому виду налогообложения."Некоторые налоговые изменения коснутся мореходных компаний, для которых !подоходный налог! будет заменен на !налог с тоннажа! судна. -
28 backflush costing
An accounting method that flows product and production costs to cost of goods sold accounts during an accounting period and that backflushes those costs to raw material and finished goods accounts for products not sold at the close of the accounting period. -
29 budget cycle time span
A time period specified as a number of fiscal calendar periods. The budget period can be different from the accounting period. -
30 за отчетный период
in the accounting period, in the period under review -
31 balance sheet
Fina financial report stating the total assets, liabilities, and owners’ equity of an organization at a given date, usually the last day of the accounting period. The debit side of the balance sheet states assets, while the credit side states liabilities and equity, and the two sides must be equal, or balance.EXAMPLEAssets include cash in hand and cash anticipated (receivables), inventories of supplies and materials, properties, facilities, equipment, and whatever else the company uses to conduct business. Assets also need to reflect depreciation in the value of equipment such as machinery that has a limited expected useful life.Liabilities include pending payments to suppliers and creditors, outstanding current and long-term debts, taxes, interest payments, and other unpaid expenses that the company has incurred.Subtracting the value of aggregate liabilities from the value of aggregate assets reveals the value of owners’ equity. Ideally, it should be positive. Owners’ equity consists of capital invested by owners over the years and profits (net income) or internally generated capital, which is referred to as “retained earnings”; these are funds to be used in future operations.As an example: -
32 account day
(U.K.) Finthe day on which an executed order is settled by the delivery of securities, payment to the seller, and payment by the buyer. This is the final day of the accounting period. -
33 dividend
Finan amount payable to shareholders from profits or other distributable reserves. Dividends are normally paid in cash, but scrip dividends, paid by the issue of additional shares, are permissible. Listed companies normally pay two dividends per year, an interim dividend, based on interim profits reported during the accounting period, and a final dividend, based on the final audited accounts and approved at the annual shareholders’ meeting. -
34 NPV
1) Общая лексика: чистый приведённый доход (net present value), ЧПД (чистый приведенный доход)2) Медицина: non-perfused volume3) Американизм: National Payroll Week, Non- Profit Work4) Спорт: Northern Premier Wrestling5) Химия: Negative Preliminary Valence6) Юридический термин: Non-Physical Viewpoint7) Бухгалтерия: чистая дисконтированная стоимость (net present value)8) Финансы: чистый дисконтированный доход9) Статистика: Negative predictive value10) Страхование: net present value method11) Сокращение: Net Present Value (in cost models)12) Университет: Net Present Vocals14) Банковское дело: без фиксированного номинала (no par value), чистая приведённая стоимость (net present value)15) Глоссарий компании Сахалин Энерджи: net present value (a sum of the discounted net cash flow over the accounting period, determined by a particular formula), ЧПС (чистая приведённая стоимость, Net Present Value)16) Инвестиции: net present value, no par value, чистая текущая стоимость (net present value)17) Медицинская техника: negative pressure ventilation (ИВЛ)18) Карачаганак: (net present value) чистая приведённая стоимость -
35 ЧДД
1) General subject: net present value (NPV; ЧПС - ( a sum of the discounted net cash flow over the accounting period, determined by a particular formula))2) Medicine: respiration rate (частота дыхательных движений), respiratory rate3) Oil: чистый дисконтированный доход -
36 чистая приведённая стоимость
1) Oil: net present value (ЧПС)2) Banking: NPV (net present value), net present value3) Sakhalin energy glossary: net present value( a sum of the discounted net cash flow over the accounting period, determined by a particular formula)4) EBRD: net present value (NPV)5) Karachaganak: NPV (net present value)Универсальный русско-английский словарь > чистая приведённая стоимость
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37 WEEK
2) Сокращение: Week of the accounting period (MODS report abbreviation, 1, 2, 3, or 4) -
38 week
2) Сокращение: Week of the accounting period (MODS report abbreviation, 1, 2, 3, or 4) -
39 в отчётном периоде
General subject: in the accounting periodУниверсальный русско-английский словарь > в отчётном периоде
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40 за отчётный период
General subject: for the accounting periodУниверсальный русско-английский словарь > за отчётный период
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