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1 income flow
population flow — миграционные потоки; перемещения населения
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2 income flow
см. receipt flow -
3 income flow
поток дохода ; -
4 income flow
поток дохода -
5 income flow
Дипломатический термин: доходы, поток доходов -
6 income flow
поток доходов, доходы -
7 income flow
• доходы -
8 income flow expectancy
צפי תזרים תקבולים (תחזית של זרם ההכנסות)* * *◙ (תוסנכהה םרז לש תיזחת) םילובקת םירזת יפצ◄ -
9 income flow expectancy
vooruitzicht van stroom van inkomsten -
10 domestic income flow
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11 flow
n1) поток, прилив (вложений)2) скорость; направление; способ передвижения3) средства; финансы, операции, сделки4)• -
12 flow
nпоток; прилив, приток- cash flow
- commodity flow
- data flow
- flow of new military equipment to a country
- income flow
- information flow
- migration flow
- population flow
- receipt flow
- trade flow -
13 flow-through shares
фин. проточные акции* Details of the Flow-Through Shares (FTSs) and Flow-Through Warrants (FTWs) Subscribed.http:www.greaterkwchamber.com/market_watch_flowthru_Jun04.shtmlFlow-Through shares are one of the few remaining tax-assisted investment vehicles available to investors in Canada. Flow-Through Limited Partnerships are tax-advantaged vehicles designed to invest in a portfolio of flow-through shares, usually issued by resource-based companies. Since the introduction of the tax system in 1954, the Canadian government has been working on additional ways to encourage exploration and development in the resource sector. In the 1993 Federal budget, the government allowed certain investors to deduct exploration expenses against income. Since that time there has been a dramatic increase in exploration activity.Flow-through shares do not exist to circumvent any tax rules or to take advantage of any loopholes in the Tax Act. These flow-through shares benefit from certain provisions within the Tax Act that were explicitly created by government, as mentioned above.There are actually three advantages created by flow-through shares, with respect to taxation. The primary benefit of flow-through share investing is the ability of the investment to convert income, in the current year, into capital gains in future years. With the preferential tax treatment of capital gains over income, there is an immediate benefit to the investor. The second is that a tax deferral is created.It is assumed, unless in a highly inflationary environment, that if one can defer the payment of taxes to a later date, that individual has gained a definite advantage. The third advantage created is through tax efficiency. The purchase and subsequent tax credit creates an ACB or adjusted cost base of zero. This is part of the first advantage, whereby income is converted into capital gains. However, there is an added advantage with this conversion. It allows an individual to benefit from capital losses, those losses that have accumulated from past investments in non-registered accounts, by creating capital gains that can be partially or fully offset by those losses.In evaluating tax shelters, it is important to evaluate the tax shelter in the same way as a non-tax shelter investment. That is to say legal and accounting advisers should be consulted and the investment should be examined from a business risk and return point of view. For example, with a real estate investment, the real estate market in the target area should be examined. It may not make a lot of sense to acquire real estate, even if tax sheltered, in a market which is declining. -
14 income approach
фин. доходный подход (подход к оценке стоимости предприятия, основанный на анализе текущей стоимости ожидаемой будущей прибыли или ожидаемых будущих денежных потоков предприятия)Syn:See:capitalization-of-earnings method, discounted future earnings method, discounted cash flow model, free cash flow model, residual income model, asset approach, business valuation* * ** * *. . Словарь экономических терминов . -
15 flow of income
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16 flow variable
эк., сленг поточная [интервальная\] переменная* (переменная, характеризующая количественные изменения, произошедшие за определенный период времени (напр., доход, сбережения, потребление или продажи за год) в отличие от переменной, характеризующей состояние на определенный момент)Ant:See: -
17 Flow-Through Entity
. An entity where the income, losses, and certain other items of income and deduction are passed through to the owners. For example, partnerships, trusts, and S corporations. . Small Business Taxes & Management 2 . -
18 flow of income
Большой англо-русский и русско-английский словарь > flow of income
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19 flow of income
динамика доходовАнгло-русский словарь экономических терминов > flow of income
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20 flow-through of income and expenses
"перевод" доходов и расходов в товариществе непосредственно на индивидуальных членов товарищества (для устранения двойного налогообложения).Англо-русский экономический словарь > flow-through of income and expenses
См. также в других словарях:
income flow expectancy — forecast for cash flow, expectation for income … English contemporary dictionary
income — in·come n: a gain or recurrent benefit usu. measured in money that derives from capital or labor; also: the amount of such gain received in a period of time an income of $20,000 a year Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 … Law dictionary
income statement — n. A statement of financial gains and losses over a twelve month period; also called earnings report, operating statement, profit and loss statement. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney… … Law dictionary
income — [n] money earned by work or investments assets, avails, benefits, bottom line*, cash, cash flow, commission, compensation, dividends, drawings, earnings, gains, gravy*, gross, harvest, honorarium, interest, in the black*, livelihood, means, net,… … New thesaurus
flow through method of accounting — Flow through method. Type of calculation of depreciation used by regulated utilities for income tax purposes. Federal Power Commission v. Memphis Light, Gas, & Water Division, 411 U.S. 458, 93 S.Ct. 1723, 36 L.Ed.2d 426. See also accounting … Black's law dictionary
flow-through method of accounting — Flow through method. Type of calculation of depreciation used by regulated utilities for income tax purposes. Federal Power Commission v. Memphis Light, Gas, & Water Division, 411 U.S. 458, 93 S.Ct. 1723, 36 L.Ed.2d 426. See also accounting … Black's law dictionary
flow through method of accounting — Flow through method. Type of calculation of depreciation used by regulated utilities for income tax purposes. Federal Power Commission v. Memphis Light, Gas, & Water Division, 411 U.S. 458, 93 S.Ct. 1723, 36 L.Ed.2d 426. See also accounting … Black's law dictionary
flow-through method of accounting — Flow through method. Type of calculation of depreciation used by regulated utilities for income tax purposes. Federal Power Commission v. Memphis Light, Gas, & Water Division, 411 U.S. 458, 93 S.Ct. 1723, 36 L.Ed.2d 426. See also accounting … Black's law dictionary
Income trust — An income trust is an investment trust that holds income producing assets. The term also designates a legal entity, capital structure and ownership vehicle for certain assets or businesses. Its shares or trust units are traded on securities… … Wikipedia
Income approach — The Income Approach is one of three major groups of methodologies, called valuation approaches , used by appraisers. It is particularly common in commercial real estate appraisal and in business appraisal. The fundamental math is similar to the… … Wikipedia
Income statement — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia