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1 tax loss
Fina loss of money that can serve to reduce tax liabilities -
2 tax loss carry back
Finthe reduction of taxes in a previous year by subtraction from income for that year of losses suffered in the current year -
3 tax loss carry forward
Finthe reduction of taxes in a future year by subtraction from income for that year of losses suffered in the current year -
4 profit and loss account
Finthe summary record of a company’s sales revenues and expenses over a period, providing a calculation of profits or losses during that time.Abbr. P&LEXAMPLECompanies typically issue P&L reports monthly. It is customary for the reports to include year-to-date figures, as well as corresponding year-earlier figures to allow for comparisons and analysis.There are two P&L formats, multiple-step and single-step. Both follow a standard set of rules known as Generally Accepted Accounting Principles (GAAP). These rules generally adhere to requirements established by governments to track receipts, expenses, and profits for tax purposes. They also allow the financial reports of two different companies to be compared.The multiple-step format is much more common, because it includes a larger number of details and is thus more useful. It deducts costs from revenues in a series of steps, allowing for closer analysis. Revenues appear first, then expenses, each in as much detail as management desires. Sales may be broken down by product line or location, while expenses such as salaries may be broken down into base salaries and commissions.Expenses are then subtracted from revenues to show profit (or loss). A basic multiple-step P&L looks like this:P&Ls of public companies may also report income on the basis of earnings per share. For example, if the company issuing this statement had 12,000 shares outstanding, earnings per share would be $5.12, that is, $61,440 divided by 12,000 shares. -
5 profit and loss statement
Finthe summary record of a company’s sales revenues and expenses over a period, providing a calculation of profits or losses during that time.Abbr. P&LEXAMPLECompanies typically issue P&L reports monthly. It is customary for the reports to include year-to-date figures, as well as corresponding year-earlier figures to allow for comparisons and analysis.There are two P&L formats, multiple-step and single-step. Both follow a standard set of rules known as Generally Accepted Accounting Principles (GAAP). These rules generally adhere to requirements established by governments to track receipts, expenses, and profits for tax purposes. They also allow the financial reports of two different companies to be compared.The multiple-step format is much more common, because it includes a larger number of details and is thus more useful. It deducts costs from revenues in a series of steps, allowing for closer analysis. Revenues appear first, then expenses, each in as much detail as management desires. Sales may be broken down by product line or location, while expenses such as salaries may be broken down into base salaries and commissions.Expenses are then subtracted from revenues to show profit (or loss). A basic multiple-step P&L looks like this:P&Ls of public companies may also report income on the basis of earnings per share. For example, if the company issuing this statement had 12,000 shares outstanding, earnings per share would be $5.12, that is, $61,440 divided by 12,000 shares.The ultimate business dictionary > profit and loss statement
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6 збиток, що враховується при оподатковуванні
Українсько-англійський словник > збиток, що враховується при оподатковуванні
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7 убытки от налогообложения
Русско-английский словарь по экономии > убытки от налогообложения
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8 убытки от налогообложения
tax loss -
9 налоговый убыток
налоговый убыток
Убыток, учитываемый при налогообложении путем вычета из текущих или будущих доходов (т.е. сумма доходов уменьшается). В определенных условиях налоговый убыток может переноситься на прибыль прошлых или будущих периодов.
[ http://slovar-lopatnikov.ru/]Тематики
EN
Русско-английский словарь нормативно-технической терминологии > налоговый убыток
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10 убыток, учитываемый при налогообложении
убыток, учитываемый при налогообложении
Убыток, понесенный организацией в каком-либо периоде, который можно переписать на другой период в целях сокращения суммы налога, подлежащего уплате компанией в следующем периоде.
[ http://www.vocable.ru/dictionary/533/symbol/97]Тематики
EN
Русско-английский словарь нормативно-технической терминологии > убыток, учитываемый при налогообложении
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11 возврат налогов под предлогом компенсации убытков
Русско-английский большой базовый словарь > возврат налогов под предлогом компенсации убытков
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12 зачет потерь при уплате налога за прошлый период
Русско-английский словарь по экономии > зачет потерь при уплате налога за прошлый период
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13 зачет потерь при уплате налога за счет будущей прибыли
Русско-английский словарь по экономии > зачет потерь при уплате налога за счет будущей прибыли
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14 компенсация потерь при уплате налога
Русско-английский словарь по экономии > компенсация потерь при уплате налога
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15 перенос налогового убытка на прошлый период
tax loss carryback4000 полезных слов и выражений > перенос налогового убытка на прошлый период
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16 убыток налоговый, перенесенный на будущие периоды
tax loss carry(-)forward4000 полезных слов и выражений > убыток налоговый, перенесенный на будущие периоды
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17 перенесение налоговых убытков вперед
Banks. Exchanges. Accounting. (Russian-English) > перенесение налоговых убытков вперед
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18 перенесение налоговых убытков назад
Banks. Exchanges. Accounting. (Russian-English) > перенесение налоговых убытков назад
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19 Steuerverlust
Steuerverlust m STEUER revenue loss* * *m < Steuer> revenue loss* * *Steuerverlust
loss of tax, taxable (revenue) loss;
• Steuerverluste kompensieren to soak up tax losses;
• Steuerverlust über fünf Jahre verteilen to spread the impact of a tax loss over five years;
• Steuerverlust vortragen to declare a tax loss against future earnings;
• Steuerverlustvortrag tax-loss carry-forward (Br.) (carryover, US);
• großzügigere Steuerverlustvorträge gestatten to have a more relaxed position on the carry forward of losses. -
20 Abschreibungsgesellschaft
f tax-loss company* * *Ab·schrei·bungs·ge·sell·schaftf FIN tax shelter company* * *die (Wirtsch.) tax-loss company* * *Abschreibungsgesellschaft f tax-loss company* * *die (Wirtsch.) tax-loss company
См. также в других словарях:
tax loss — ➔ loss * * * tax loss UK US noun [C] ► ACCOUNTING, TAX a situation in which a company or investment loses money in a particular period, so there is no tax to pay on it, and in some cases tax paid on profits in previous periods can be got back:… … Financial and business terms
tax loss — noun A loss that can be offset against taxable future profits • • • Main Entry: ↑tax * * * n. Economics a loss that can be offset against taxable profit earned elsewhere or in a different period … Useful english dictionary
tax loss carry-forward — losses, for tax purposes, that can be carried forward and applied to reduce taxable income in future years. The Tax Reform Act of 1986 imposed stringent restrictions on the use of tax loss carry forwards (Glossary of Common Bankruptcy Terms)… … Glossary of Bankruptcy
tax loss carryback — tax loss carryback, carryforward A provision in the Internal Revenue Code which allows an individual or corporation to apply current year losses against prior or subsequent year income to reduce their tax liability … Black's law dictionary
tax loss carryforward — tax loss carryback, carryforward A provision in the Internal Revenue Code which allows an individual or corporation to apply current year losses against prior or subsequent year income to reduce their tax liability … Black's law dictionary
tax loss carryback, carryforward — A provision in the Internal Revenue Code which allows an individual or corporation to apply current year losses against prior or subsequent year income to reduce their tax liability … Black's law dictionary
Tax Loss Carryforward — A tax loss carryforward takes place where a business or individual reports losses on a tax return up to seven years after the loss occurred. Frequently the logic behind this is to reduce tax liability during a year where the income or profits are … Investment dictionary
tax loss — A loss made by an organization in one period, that can be carried forward to another period to reduce the tax payable by that organization in the subsequent period. See: loss reliefs … Accounting dictionary
tax loss — A loss made by an organization in one period, that can be carried forward to another period to reduce the tax payable by that organization in the subsequent period. See loss reliefs … Big dictionary of business and management
tax loss carryback, carryforward — A tax benefit that allows business losses to be used to reduce tax liability in previous and or following years. Bloomberg Financial Dictionary … Financial and business terms
United Kingdom corporation tax loss relief — rules are complex. United Kingdom corporation tax charges income and gains that fall within certain headings, all of which are defined by statute. Different loss relief rules apply to each separate heading.Case I of Schedule DThis Case covers… … Wikipedia