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Imputed interest
| Глоссарий по налогам |
- Implied interest. in a mortgage that states an insufficient interest rate, tax law will impute a higher rate and a lower principal, which will increase taxes on the receipt of payment.
- Used in accounting to refer to interest that has effectively been paid to a bondholder, even though no money has actually been paid.
- Вмененный процент (не отражаемый в бухгалтерской
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Imputabilitas, atis, f, латинский
Imputacion de datos, испанский
Llenar o reemplazar datos perdidos o faltantes.
Imputation, английский
- Предпосылка
- A process of "filling in" missing values in datasets. there are a wide variety of techniques, mostly covered in the statistical literature and in the literature concerning survey data. see also: multiple imputation.
- Условное исчисление
Imputation system, английский
System under which at least part of the tax paid by a company on its profits is credited against the tax liability of shareholders in receipt of distributions paid by the company out of those profits.
Imputation tax system, английский
Arrangement by which investors who receive a dividend also receive a tax credit for corporate taxes that the firm has paid.
Impute, английский
Imputed cost, английский
Внутренние издержки
Imputed cost of capital, английский
Условно начисленные (вмененные) затраты на привлечение капитала
Imputed income, английский
- The economic benefit a taxpayer obtains through performance of self-provided services or through the use of self-owned property.
- Income estimated on the basis of opportunity cost.
Imputed rate of interest, английский
Инкриминированная ставка процента
Imputed rent, английский
Условная рента; расчетная рента (доход, который получил бы собственник земли или зданий, если бы он сдавал их в аренду; условная рента включается в фонд потребления при исчислении конечного использования национального дохода)
Imputed service charge for casualty insurance, английский
Расчетные (условно начисленные) комиссионные сборы no> страхованию от несчастных случаев; превышение полученных премий над оплаченными требованиями (в снс), см. insurance service charge for life insurance
Imputed service charge for life insurance, английский
Расчетные (условно начисленные) сборы по страхованию жизни,. см. imputed service charge for casualty insurance
Imputed value, английский
- Refers to the value of an asset, service, or company that is not physically recorded in any accounts but is implicit in the product, e.g., the opportunity cost of cash remaining in a savings account and not invested.
- Оценочная стоимость
Interest, английский
- The cost paid to a lender for borrowed money.
- (процент) плата за использование взятых в кредит денег, обычно это ежегодная плата в процентах от суммы кредита;
- Процент, т. е. плата за использование взятых в кредит де¬нег, обычно это ежегодная плата в процентах от суммы кредита.
- Проценты; процентный доход
- A subject that cortana shows the user in cortana home either because the user explicitly added the subject using the interests feature or because cortana inferred this subject interests the user from questions the user answered.
- An amount charged for the use of money or credit.
- The price paid for borrowing money. it is expressed as a percentage rate over a period of time and reflects the rate of exchange of present consumption for future consumption. also, a share or title in property.
- Payments by person receiving a loan for use of funds. the amount paid to a lender over and above the original sum borrowed.
- Интерес
- The sum paid in return for the use of money; could be considered rent for the use of money.
Interest, английский
Interest (процентный доход), русский
Компенсация, выплачиваемая за пользование финансовыми средствами, обычно выражаемая в форме годовой процентной ставки.
Interest accrual period, английский
Interest accrual period (период накопления процентного дохода), русский
Период времени, в течение которого финансовый инструмент накапливает процентный доход, выплачиваемый в конце периода. для ипотечных ценных бумаг такие периоды выражаются в нотации 30/360.
Interest accrual rate, английский
Insufficient, английский
Недостаточный
Accounting, английский
- Учет (на предприятиях); счетоводство (снс); народнохозяйственный учет (смп) (в социалистических странах образует единую систему социалистического учета, включающую бухгалтерский, оперативно- технический учет и статистику; в капиталистических странах народнохозяйственный учет отсутствует, в масштабе всей экономики «национальное счетоводство» представляет вид балансовых построений), см. national accounts
- Бухгалтерский учет
- The practice of recording, classifying, summarizing, and reporting the financial consequences of accounting events.
- The process of tracking and/or analyzing user activities on a network by logging key data (e.g. amount of time in the network, services accessed, amount of data transferred).
- The bookkeeping methods involved in maintaining a financial record of business transactions and in the preparation of statements concerning the assets, liabilities, and operating results of a business. the three main accounting statements are the income statement, balance sheet, and statement of cash flows.
Bondholder, английский
A firm often has stockholders and bondholders. in a liquidation, the bondholders have first priority.
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Forfait, английский
In a number of countries tax is sometimes levied on an estimated taxable base (forfait), particularly in respect of the imposition of income tax or turnover tax on small enterprises.
Deemed interest, английский
If a member of a multinational enterprise (mne) receives an interest-free loan from an affiliated company, the tax authorities of the lender`s country may readjust the lender`s profits by adding an amount equal to the interest which would have been payable on the loan had it been made at arm`s length.
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