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1 work opportunity tax credit
гос. фин., амер. (налоговый) кредит на предоставление рабочих мест* (введен с целью поощрения действий работодателей по найму лиц из социальных групп, для которых характерен повышенный уровень безработицы (напр., городская молодежь, получатели бюджетной помощи, лица с судимостью и т. п.); позволяет работодателю уменьшить сумму обязательств по налогу на прибыль (обычно эта сумма составляет определенную долю от зарплаты и некоторых других выплат таким работникам))Syn:See:Англо-русский экономический словарь > work opportunity tax credit
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2 tax credit
а) гос. фин. (разрешенный законом прямой вычет определенных расходов, обычно социально мотивированных или общественно важных, из общей суммы налоговых обязательств; в отличие от вычетов, уменьшающих налогооблагаемую базу)Syn:See:dividend tax credit, earned income tax credit, energy tax credit, foreign tax credit, health coverage tax credit, investment tax credit, low-income housing tax credit, rehabilitation tax credit, refundable tax credit, research and development tax credit, welfare-to-work tax credit, work opportunity tax credit, working families tax credit, tax deduction, tax allowance, tax shield, general business credit, reforestation credit, alcohol fuels credit, disabled access credit, tax incentives, tax liability, taxable income, child and dependent care credit, credit certificate, development credit, education credit, Child Tax Credit, Working Tax Credit, tax-credit bondб) гос. фин., брит. (сумма налога, которая считается уплаченной с дивидендов; дивиденды уплачиваются за вычетом налога, но сумма налога указывается на дивидендном чеке и учитывается при расчете общих налоговых платежей)Syn:See:
* * *
налоговый кредит: 1) в США: разрешенный законом прямой (доллар за доллар) вычет определенных расходов из общей суммы налогов (обычно социально мотивированных и общественных расходов); см. investment credit;Tax Reform Act 1986;2) в Великобритании: сумма налога, которая считается уплаченной с дивидендов; дивиденды уплачиваются за вычетом налога, но сумма налога указывается на дивидендном чеке и учитывается при расчете общих налоговых платежей; налоговый кредит рассчитывается по базовой ставке подоходного налога (при ставке 30/70 нетто-дивиденда); разница к реальной ставке налога выплачивается или доплачивается; вся сумма налоговых кредитов переводится компанией в бюджет в качестве авансового корпорационного налога.* * *налоговый зачет; налоговый кредит. . Словарь экономических терминов .* * *сумма, вычитаемая из подлежащего выплате налога, как правило в связи с тем, что налог уже был уплачен на один из элементов налоговой базы -
3 work opportunity credit
гос. фин., амер. = work opportunity tax creditАнгло-русский экономический словарь > work opportunity credit
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4 loss
n1) потеря, утрата2) страх. гибель3) убыток, ущерб, урон
- abnormal losses
- absolute total loss
- actual loss
- accidental loss
- actual insurance loss
- actual total loss
- anticipated loss
- apprehended loss
- average losses
- backlog loss
- bad debt losses
- balance loss
- budgetary losses
- business loss
- capital loss
- cargo loss
- casualty loss
- compensatable loss
- compensated loss
- concealed loss
- consequential loss
- constructive total loss
- conveyance loss
- credit losses
- crop loss
- currency losses
- dead loss
- deductible loss
- depreciation loss
- direct losses
- estimated losses
- excessive losses
- exchange losses
- expected losses
- field losses
- financial loss
- foreign expropriation capital loss
- fraud loss
- full-year pre-tax loss
- general average losses
- gross loss
- heavy losses
- huge losss
- indemnified loss
- indirect losses
- information loss
- irrecoverable losses
- irreparable losses
- large losss
- long-term capital loss
- manufacturing losses
- markdown loss
- market losses
- material loss
- natural loss
- net loss
- net long-term capital loss
- net operating losses
- net short-term capital loss
- nonoperating loss
- operating loss
- operational loss
- opportunity losses
- ordinary loss
- paper losses
- partial loss
- particular average losses
- pecuniary loss
- possible losses
- potential losses
- pre-merger losses
- pre-tax losses
- proforma losses
- production losses
- pure losses
- realized loss
- recoverable losses
- reinvestment loss
- reject losses
- salvage losses
- serious losses
- short-term capital loss
- single losses
- stock market losses
- storage losses
- substantial losses
- tax losses
- tax-deductible losses
- throughput losses
- total loss
- trivial losses
- trade losses
- trading losses
- underwriting losses
- working losses
- losses by leakage
- losses by wear and tear
- losses due to drying
- losses due to idle time
- losses due to rejects
- losses due to shrinkage
- losses due to spoilage
- losses due to waiting periods
- losses due to wastage
- loss during discharge
- losses during transportation
- losses for lost profit
- losses from misappropriations
- losses in the post
- loss in price
- losses in transit
- loss in weight
- loss in value
- loss of anticipated profit
- loss of capital
- loss of cargo
- loss of cash
- loss of confidence
- loss of credit
- loss of deposit
- loss of earning capacity
- loss of earnings
- loss of efficiency
- losses of exchange
- losses on exchange
- loss of freight
- loss of goods
- loss of goodwill
- loss of interest
- loss of income
- loss of liquidity
- loss of markets
- loss of market share to foreign rivals
- loss of money
- loss of opportunity
- loss of a package
- losses of production
- loss of profit
- loss of property
- loss of real or personal property
- loss of revenue
- loss of right
- loss of savings
- loss of time
- loss of trust
- loss of wages
- loss of weight during transportation
- loss of work
- loss of working hours
- losses on all risks
- loss on bad debt
- losses on exchange
- loss on loans
- loss on property due to earthquake, storm, flood, fire
- losses on receivables
- loss on securities
- loss and gain
- loss attributable to fluctuations in the value of foreign currency
- loss borne
- losses generated by
- loss sustained
- at a loss
- without loss
- adjust losses
- allow losses as general average
- announce one's first quarterly loss
- apportion the loss
- ascertain losses
- assess losses
- avert losses
- avoid losses
- bear losses
- carry forward one's losses
- cause a loss
- compensate for losses
- compute losses
- cover losses
- curb losses
- cut losses
- decrease losses
- entail losses
- experience losses
- guarantee against losses
- have losses
- incur losses
- indemnify for losses
- inflict a loss
- make good losses
- make up for losses
- meet with a loss
- minimize losses
- mitigate the loss
- offset losses
- operate at a loss
- participate in a loss
- prevent losses
- recover losses
- recognize losses
- repair losses
- result in a loss
- retrieve losses
- sell at a loss
- set off losses
- show a loss
- stand the loss
- stem chronic losses
- substantiate a loss
- suffer losses
- sustain losses
- take losses
- transmute a loss into a profoma profit
- trigger losses
- yield losses -
5 noun
n имя существительное (1). Имена собственные для обозначения всех членов семьи употребляются в форме множественного числа и с определенным артиклем:The Browns are coming to tea tonight — Сегодня на чай приедут Брауны.
(2). Имена собирательные, такие, как audience, committee, family, poultry, union и др. могут употребляться с глаголом и в единственном, и во множественном числе, в зависимости от того, понимаются ли они как единое целое или подразумеваются отдельные члены таких группировок. (3). Ряд существительных предпочтительнее употреблять в сочетании с последующим инфинитивом в качестве их определения и указания цели. В такой конструкции наиболее часто используются существительные и субстантивированные прилагательные:ability — способность,
inability — неспособность,
attempt — попытка,
chance — возможность, шанс,
desire — желание,
decision — решение, решимость,
failure — неудача,
intention — намерение,
opportunity — удобный случай,
work — работа,
the last — последний,
the first — первый.
(4). Некоторые лексические группы и лексические единицы употребляются без артикля:а) названия трапез — to have breakfast (lunch, dinner, tea);б) названия улиц, площадей — Oxford Street, Red Square;в) названия одиночных горных пиков, одиночных озер — Elbrus, Baikal;г) названия наук: history, biology, physics.(5). Ряд существительных обычно объединяются с предлогом of. К ним относятся существительные idea, habit, hope. (6). Ряд существительных в именной конструкции требует одного фиксированного предлога управления:а) предлога to — access, answer, alternative, approach, damage, devotion, exception, introduction, preface, reference, reply, resistance, return, solution, threat, wetness;б) предлога for — admiration, credit, cure, demand, desire, dislike, disregard, disrespect, hunger, love, need, regard, remedy, respect, responsibility, room, sympathy, taste, thirst;в) предлога on/upon — attack, comment, concentration, dependence, effect, insistence, restriction, tax;г) предлога with — sympathy, connection, contrast, correspondence, link, quarrel, relations, relationship.
См. также в других словарях:
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work, history of the organization of — Introduction history of the methods by which society structures the activities and labour necessary to its survival. work is essential in providing the basic physical needs of food, clothing, and shelter. But work involves more than the use … Universalium
