profit on ordinary activities

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• profit on ordinary activities before tax — /ˌprɒfɪt ɒn ˌɔ:d(ə)n(ə)ri ækˌtɪvɪtiz bɪˌfɔ: tæks/ noun same as pretax profit …   Dictionary of banking and finance

• profit and loss account formats — The four formats given for profit and loss accounts by the Companies Act (1985): • vertical format, analysing costs by type of operation and function; • vertical format, analysing costs by items of expense; • horizontal format, analysing costs by …   Accounting dictionary

• pretax profit — /ˌpri:tæks prɒfɪt/ noun the amount of profit a company makes before taxes are deducted ● The dividend paid is equivalent to one quarter of the pretax profit. Also called profit before tax, profit on ordinary activities before tax …   Dictionary of banking and finance

• Tendency of the rate of profit to fall — The tendency of the rate of profit to fall (TRPF) is a hypothesis in economics and political economy, most famously expounded by Karl Marx in chapter 13 of Das Kapital Vol. 3. It was generally accepted in the 19th century. Economists as diverse… …   Wikipedia

• operating profit — The profit that a company makes before the deduction of interest and tax. Financial Services Glossary * * * operating profit operating profit ➔ profit1 * * *    Profits from a company s ordinary revenue producing activities, calculated before… …   Financial and business terms

• Australia Post — infobox company company name = Australia Post company company type = Government Business Enterprise foundation = 1901 as Postmaster General s Department location = Melbourne key people = David Mortimer (Board Member and Chairman} Graeme John… …   Wikipedia

• Postal service in Australia — The postal service of Australia refers to the history of the provision of postal services in Australia.The first postal service in Australia was that of New South Wales in 1809. In that year Isaac Nichols was appointed postmaster. His main job… …   Wikipedia

• environment — environmental, adj. environmentally, adv. /en vuy reuhn meuhnt, vuy euhrn /, n. 1. the aggregate of surrounding things, conditions, or influences; surroundings; milieu. 2. Ecol. the air, water, minerals, organisms, and all other external factors… …   Universalium

• extraordinary item — An unusual and unexpected one time event that must be explained to shareholders in an annual or quarterly report, e.g., write down for a discontinued operation, employee fraud, a lawsuit, or other one time events. Results are often presented with …   Financial and business terms

• above-the-line — 1) Denoting those entries printed above the horizontal line on a company s profit and loss account that separates the entries that establish the profit (or loss) from the entries showing how the profit is distributed. Prior to the introduction of …   Big dictionary of business and management

• above-the-line — Denoting those entries printed above the horizontal line on a company s profit and loss account that establish the profit (or loss). Compare below the line. Prior to the introduction of Financial Reporting Standard (FRS) 3, Reporting Financial… …   Accounting dictionary