profits (surplus) account

См. также в других словарях:

• profits — index earnings, income Burton s Legal Thesaurus. William C. Burton. 2006 profits …   Law dictionary

• surplus — That which remains of a fund appropriated for a particular purpose; the remainder of a thing; the overplus; the residue. Ordinarily, surplus means residue or excess of assets after liabilities, including capital, have been deducted. American Life …   Black's law dictionary

• Surplus value — is a concept created by Karl Marx in his critique of political economy, where its ultimate source is unpaid surplus labor performed by the worker for the capitalist, serving as a basis for capital accumulation.The German equivalent word Mehrwert… …   Wikipedia

• 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

• Surplus product — Part of a series on Marxism …   Wikipedia

• undivided profits — Profits of a corporation which have neither been distributed as dividends nor carried to surplus account. Edwards v Douglas, 269 US 204, 70 L Ed 235, 46 S Ct 85. Surplus and undivided profits are the property of the corporation. As their names… …   Ballentine's law dictionary

• reserve account — surplus of income compared to expenses, total of accumulated profits, surplus money …   English contemporary dictionary

• undivided profits — noun plural : earnings of a business enterprise which have been retained instead of being distributed to stockholders or owners; especially : a net worth account often appearing in bank statements and showing accumulated profits which have not… …   Useful english dictionary

• undivided profits — earnings that have neither been distributed as dividends to stockholders nor transferred to the earned surplus account. * * * …   Universalium

• Operating surplus — is an accounting concept used in national accounts statistics (such as United Nations System of National Accounts (UNSNA) and in corporate and government accounts. It is the balancing item of the Generation of Income Account in the UNSNA. It may… …   Wikipedia

• Colonial surplus — A colonial surplus is a way of measuring the effects of the relationship between colony and metropolis. A colony, in the sense of a region being ruled by a foreign overseas power, was in a different position from that of an independent country.… …   Wikipedia