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tax-effect accounting

  • 1 влияние налогообложения

    Accounting: tax effect

    Универсальный русско-английский словарь > влияние налогообложения

  • 2 налоговый эффект

    Accounting: tax effect

    Универсальный русско-английский словарь > налоговый эффект

  • 3 воздействие налогообложения

    1) Accounting: tax effect
    2) Business: tax implications

    Универсальный русско-английский словарь > воздействие налогообложения

  • 4 fiscal

    adj.
    fiscal.
    año/asesor/fraude fiscal tax year/adviser/fraud
    f. & m.
    1 similar public prosecutor (British), district attorney (United States) (law).
    2 district attorney, government attorney, prosecuting attorney, prosecutor.
    * * *
    1 fiscal, tax
    1 DERECHO public prosecutor, US district attorney
    2 figurado snooper, informer
    * * *
    1.
    ADJ (=relativo a impuestos) fiscal, tax antes de s ; (=económico) fiscal, financial

    año fiscal — fiscal year, financial year

    2. SMF
    1) (Jur) public prosecutor, district attorney (EEUU)

    fiscal general del Estado — Director of Public Prosecutions, Attorney General (EEUU)

    2) * (=entrometido) busybody, meddler
    * * *
    I
    adjetivo fiscal, tax (before n); año, ministerio
    II
    - cala masculino, femenino, fiscal masculino y femenino ≈district attorney ( in US), ≈public prosecutor ( in UK)
    III
    masculino (Ven) tb

    fiscal de tránsito — ( cuerpo) traffic police; ( persona) traffic policeman

    * * *
    I
    adjetivo fiscal, tax (before n); año, ministerio
    II
    - cala masculino, femenino, fiscal masculino y femenino ≈district attorney ( in US), ≈public prosecutor ( in UK)
    III
    masculino (Ven) tb

    fiscal de tránsito — ( cuerpo) traffic police; ( persona) traffic policeman

    * * *
    fiscal1
    1 = prosecutor, prosecuting attorney, district attorney, district counsel.

    Ex: This article discusses one case that illustrates how even well trained federal prosecutors can grow confused about how to apply the intellectual property law.

    Ex: Prosecuting attorneys are responsible for prosecution of all violations of state criminal law within their county.
    Ex: District attorneys are the elected representatives of the state in all criminal and some juvenile matters.
    Ex: The duty of the prosecuting counsel is not to obtain a conviction at all cost, but to act as a Minister of Justice.
    * acuerdo con el fiscal = plea bargaining.
    * Fiscal General = Attorney General.
    * oficina del fiscal, la = prosecutor's office, the.

    fiscal2
    2 = fiscal, prosecuting.

    Ex: The effect of fiscal pressures is particularly evident for government on-line systems, such as DOE/RECON.

    Ex: Moreover, the investigating function is in principle kept separate from the prosecuting one, at least in the case of the more serious offences including those related to corruption.
    * abogado fiscal = prosecuting attorney, district attorney, district counsel.
    * año fiscal = fiscal year, business year, accounting year, tax year.
    * beneficio fiscal = fiscal benefit.
    * desgravación fiscal = tax deduction, tax relief, tax abatement.
    * ejercicio fiscal = tax year, fiscal year, business year, accounting year.
    * exención fiscal = tax write-off.
    * extracto fiscal = tax statement, income tax statement.
    * fraude fiscal = tax evasion.
    * licencia fiscal = trading licence.
    * paraíso fiscal = tax haven, offshore banking.
    * reducción fiscal = tax cut.
    * residencia fiscal = tax residence.
    * tipo fiscal = tax rate.
    * tipo fiscal marginal = marginal tax rate.

    * * *
    fiscal, tax ( before n)
    asesor fiscal tax consultant
    m,f,
    fiscal masculine and feminine ≈ district attorney ( in US), ≈ public prosecutor ( in UK)
    Compuestos:
    masculine and feminine ≈ Attorney General ( in US), ≈ Director of Public Prosecutions ( in UK)
    ( Ven) tb
    fiscal de tránsito (cuerpo) traffic police; (persona) traffic policeman
    * * *

     

    fiscal adjetivo
    fiscal, tax ( before n)
    ■ sustantivo masculino y femenino ≈ district attorney ( in US), ≈ public prosecutor ( in UK)
    fiscal
    I adjetivo
    1 (relativo al fisco) fiscal, tax
    2 (relativo al fiscal) prosecuting
    II mf Jur public prosecutor, US district attorney
    Fiscal General del Estado, Director of Public Prosecutions, US Attorney General
    ' fiscal' also found in these entries:
    Spanish:
    actuar
    - asesor
    - asesora
    - CIF
    - desgravación
    - memoria
    - paraíso
    - timbre
    - año
    - asesoría
    - estampilla
    - estampillar
    - fraude
    - petición
    - póliza
    English:
    allowance
    - Attorney General
    - consultant
    - D.A.
    - district attorney
    - dodger
    - exemption
    - financial year
    - fiscal
    - haven
    - prosecuting attorney
    - prosecutor
    - rebate
    - tax bracket
    - tax evasion
    - tax haven
    - tax relief
    - attorney
    - counsel
    - district
    - financial
    - off
    - prosecute
    - tax
    - taxation
    * * *
    ♦ adj
    1. [del fisco] fiscal, tax;
    año/asesor/fraude fiscal tax year/adviser/evasion
    2. Der
    el ministerio fiscal Br ≈ Office of the Director of Public Prosecutions, US ≈ Attorney General's Office
    ♦ nmf
    1. Der Br ≈ public prosecutor, US ≈ district attorney
    Fiscal General del Estado Br ≈ Director of Public Prosecutions, US ≈ Attorney General
    2. Andes [ayuda de párroco] churchwarden
    3. Ven fiscal de tránsito traffic policeman, f traffic policewoman
    * * *
    I adj tax atr, fiscal;
    sistema fiscal tax system
    II m/f district attorney, Br
    public prosecutor
    * * *
    fiscal adj
    : fiscal
    ♦ fiscalmente adv
    fiscal nmf
    : district attorney, prosecutor
    * * *
    fiscal1 adj tax
    fiscal2 n public prosecutor

    Spanish-English dictionary > fiscal

  • 5 fiscal2

    2 = fiscal, prosecuting.
    Ex. The effect of fiscal pressures is particularly evident for government on-line systems, such as DOE/RECON.
    Ex. Moreover, the investigating function is in principle kept separate from the prosecuting one, at least in the case of the more serious offences including those related to corruption.
    ----
    * abogado fiscal = prosecuting attorney, district attorney, district counsel.
    * año fiscal = fiscal year, business year, accounting year, tax year.
    * beneficio fiscal = fiscal benefit.
    * desgravación fiscal = tax deduction, tax relief, tax abatement.
    * ejercicio fiscal = tax year, fiscal year, business year, accounting year.
    * exención fiscal = tax write-off.
    * extracto fiscal = tax statement, income tax statement.
    * fraude fiscal = tax evasion.
    * licencia fiscal = trading licence.
    * paraíso fiscal = tax haven, offshore banking.
    * reducción fiscal = tax cut.
    * residencia fiscal = tax residence.
    * tipo fiscal = tax rate.
    * tipo fiscal marginal = marginal tax rate.

    Spanish-English dictionary > fiscal2

  • 6 depreciation

    Gen Mgt
    an allocation of the cost of an asset over a period of time for accounting and tax purposes. Depreciation is charged against earnings, on the basis that the use of capital assets is a legitimate cost of doing business. Depreciation is also a noncash expense that is added into net income to determine cash-flow in a given accounting period.
    EXAMPLE
    To qualify for depreciation, assets must be items used in the business that wear out, become obsolete, or lose value over time from natural causes or circumstances, and they must have a useful life beyond a single tax year. Examples include vehicles, machines equipment, furnishings, and buildings, plus major additions or improvements to such assets. Some intangible assets also can be included under certain conditions. Land, personal assets, stock, leased or rented property, and a company’s employees cannot be depreciated.
          Straight-line depreciation is the most straightforward method. It assumes that the net cost of an asset should be written off in equal amounts over its life. The formula used is:
    (Original cost – scrap value)/Useful life (years)
    For example, if a vehicle cost $20,000 and can be expected to serve the business for seven years, its original cost would be divided by its useful life:
    (30,000 – 2,000)/7 = 4,000 per year
    The $4,000 becomes a depreciation expense that is reported on the company’s year-end income statement under “operation expenses.”
         In theory, an asset should be depreciated over the actual number of years that it will be used, according to its actual drop in value each year. At the end of each year, all the depreciation claimed to date is subtracted from its cost in order to arrive at its book value, which would equal its market value. At the end of its useful business life, any undepreciated portion would represent the salvage value for which it could be sold or scrapped.
         For tax purposes, some accountants prefer to use accelerated depreciation to record larger amounts of depreciation in the asset’s early years in order to reduce tax bills as soon as possible. In contrast to the straight-line method, the declining-balance method assumes that the asset depreciates more in its earlier years of use. The table opposite compares the depreciation amounts that would be available, under these two methods, for a $1,000 asset that is expected to be used for five years and then sold for $100 in scrap.
         The depreciation method to be used for a particular asset is fixed at the time that the asset is first placed in service. Whatever rules
    or tables are in effect for that year must be followed as long as the asset is owned.
         Depreciation laws and regulations change frequently over the years as a result of government policy changes, so a company owning property over a long period may have to use several different depreciation methods.

    The ultimate business dictionary > depreciation

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