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preceding year basis

См. также в других словарях:

  • preceding-year basis — PYB A basis for assessing profits in which the assessment in any given fiscal year is based on the accounts that ended during the previous tax year. In the UK, the PYB was replaced by the current year basis of assessment from 1997–98 onwards …   Accounting dictionary

  • preceding-year basis — PYB A basis for assessing profits in which the assessment in any given fiscal year is based on the accounts that ended during the previous tax year. In the UK, the PYB was replaced by the current year basis of assessment from 1997 98 onwards …   Big dictionary of business and management

  • current-year basis — The basis of assessment of profits for tax purposes in the UK, in which tax is charged in a fiscal year on profits arising in the accounts for the period ending in that tax year. Compare: preceding year basis …   Accounting dictionary

  • current-year basis — The basis of assessment for tax purposes in the UK in which tax is charged in a fiscal year on profits arising in the accounts for the period ending in that tax year. Compare preceding year basis …   Big dictionary of business and management

  • Year zero — There is no year zero in the widely used Gregorian calendar, nor in its predecessor, the Julian calendar. Under those systems, the year 1 BC is followed by AD 1. However, there is a year zero in astronomical year numbering (where it coincides… …   Wikipedia

  • church year — ▪ Christianity Introduction       annual cycle of seasons and days observed in the Christian churches in commemoration of the life, death, and Resurrection of Jesus Christ and of his virtues as exhibited in the lives of the saints. Origins of the …   Universalium

  • Jewish religious year — Introduction       the cycle of Sabbaths and holidays that are commonly observed by the Jewish religious community and officially in Israel by the Jewish secular community as well. The Sabbath and festivals (feast) are bound to the Jewish… …   Universalium

  • SABBATICAL YEAR AND JUBILEE — (Heb. שְׁמִטָּה, shemittah; יוֹבֵל, yovel). According to the Bible, during the seventh year all land had to be fallow and debts were to be remitted (Ex. 23:10–11; Lev. 25:1–7, 18–22; Deut. 15:1–11). The close of seven sabbatical cycles instituted …   Encyclopedia of Judaism

  • Five-year plans of the People's Republic of China — The five year plans of People s Republic of China (PRC) (simplified Chinese: 中国五年计划; traditional Chinese: 中國五年計劃; pinyin: Zhōngguó Wǔnián Jìhuà) are a series of economic development initiatives. The economy was shaped by the Communist Party of… …   Wikipedia

  • Individual income tax in Singapore — forms part of two main sources of Income tax, the other being corporate taxes on companies. Payable on an annual bases, it is currently based on the progressive tax system (for local residents), with taxes ranging from 0% to 20% since Year of… …   Wikipedia

  • БАЗА ПРЕДЫДУЩЕГО ГОДА — (preceding year basis) База, принятая для расчета налогообложения в Великобритании. Доходы и прибыли облагаются налогом в год их подсчета, который обычно является финансовым годом, следующим за тем годом, когда они были получены. Финансы.… …   Финансовый словарь

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