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profit and loss appropriation account

См. также в других словарях:

  • profit and loss appropriation account — A statement showing how the net profits or losses have been dealt with. In a company, the retained earnings brought forward is added to the net profit for the year; from this total taxation and dividends paid and proposed are deducted; other… …   Accounting dictionary

  • appropriation account — 1) See: profit and loss appropriation account 2) A financial statement prepared by a government department to show its expenditure and receipts for a financial year …   Accounting dictionary

  • appropriation account — /əˌprəυpri eɪʃ(ə)n əˌkaυnt/ noun the part of a profit and loss account which shows how the profit has been dealt with, e.g., how much has been given to the shareholders as dividends and how much is being put into the reserves …   Dictionary of banking and finance

  • appropriation account — /əˌprəυpri eɪʃ(ə)n əˌkaυnt/ noun the part of a profit and loss account which shows how the profit has been dealt with such as how much has been given to the shareholders as dividends, how much is being put into the reserves etc …   Marketing dictionary in english

  • account — a record of a business transaction. When you buy something on credit, the company you are dealing with sets up an account . This means it sets up a record of what you buy and what you pay. You will do the same thing with any customers to whom you …   Financial and business terms

  • Art, Antiques, and Collections — ▪ 2003 Introduction       In 2002 major exhibitions such as Documenta 11 reflected the diverse nature of contemporary art: artists from a variety of cultures received widespread recognition for work ranging from installation to video to painting …   Universalium

  • Plato: aesthetics and psychology — Christopher Rowe Plato’s ideas about literature and art and about beauty (his ‘aesthetics’) are heavily influenced and in part actually determined by his ideas about the mind or soul (his ‘psychology’).1 It is therefore appropriate to deal with… …   History of philosophy

  • France — /frans, frahns/; Fr. /frddahonns/, n. 1. Anatole /ann nann tawl /, (Jacques Anatole Thibault), 1844 1924, French novelist and essayist: Nobel prize 1921. 2. a republic in W Europe. 58,470,421; 212,736 sq. mi. (550,985 sq. km). Cap.: Paris. 3.… …   Universalium

  • government budget — Forecast of governmental expenditures and revenues for the ensuing fiscal year. In modern industrial economies, the budget is the key instrument for the execution of government economic policies. Because government budgets may promote or retard… …   Universalium

  • budget — I noun accountancy, accounts, allocation, allotment, allowance, appropriation, balance sheet, balance statement, distribution, estimated expenditures, planned disbursement, profit and loss account, provision, ration, statement, statement of… …   Law dictionary

  • dividends payable — Any dividends that have been declared by a company but not yet paid. They are shown as an appropriation in the profit and loss account and a current liability in the balance sheet …   Accounting dictionary

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