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Phantom income
| Глоссарий экономических терминов |
Income from a limited partnership that creates taxability without generating cash flow.
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Income, английский
- Recipient unit — единица обследования (при бюджетных обследованиях классифицируется по признаку получения дохода; в снс)
- Годовой доход; приход; заработок
Income (gross), английский
Валовой доход
Income (net), английский
Income account, английский
Счет прибылей и убытков
Income and expenditure account, английский
Счет прибылей и убытков
Income and wealth assessment, английский
Исчисление дохода и богатства
Income approach (valuation technique), английский
Uses valuation techniques to convert future amounts (for example cash flows or earnings) to a single present amount (discounted). the measurement is based on the value indicated by current market expectations about those future amounts.
Income approach to value, английский
An estimate of value based on the monetary returns that a property can be expected to generate; capitalization. contrast with the cost approach to value and the market data approach to value.
Income baskets, английский
Category to which certain income is allocated. losses in one basket may not be used to offset gains in another basket. specified in u.s. tax code.
Income beneficiary, английский
One who receives income from a trust.
Income bond, английский
- A bond whose payment of interest is contingent on sufficient earnings. these bonds are commonly used during the reorganization of a failed or failing business.
- Облигация, доход на которую выплачивается при наличии у компании прибыли
Income bracket, английский
Уровень доходов
Income bracket (s), английский
Группировка по уровню доходов
Income distribution, английский
- See distribution of income.
- Распределение доходов
Income distributions to owners, английский
Income dividend, английский
Any payout to mutual fund shareholders resulting from interest, dividends, or other income.
Income effect, английский
Эффект изменения дохода
Income elasticity of demand, английский
- Зависимость спроса (у групп населения, напр., на бензин) от уров
- The percentage change in quantity demanded, given a 1% increase in income. a value greater than 1 indicates an income-elastic or income-sensitive product, one for which percentage change in quantity will grow by more than the percentage change in income; a figure less than 1 indicates an income-inelastic product. income elasticity of demand is important information for a firm in terms of predicting how demand for its products will grow as per capita incomes rises or during a business cycle.
- Эластичность спроса по доходу
Income exclusion rule, английский
The irs rule that excludes certain types of income from taxation, e.g., welfare payments.
Income from continuing operations, английский
Прибыль от основных операций
Income from employment, английский
Доход от занятий; заработок, см. earnings
Partnership, английский
- Партнерство
- Association of two or more person (individuals or companies) formed for the purpose of making a profit. a partnership can be a general partnership or a limited partnership depending on the extent of each party`s liability. a general partnership is characterized by the unlimited liability of the general partners for partnership debts. also see: limited partnership.
- A legal entity or formal arrangement between two or more partners to manage and operate a business, governed by a partnership agreement. the partners have direct rights to a share of the assets and the profits of the partnership. an example of a partnership is a limited partnership.
- The set of rules on a computer and a portable device that allow digital media files and other information to be synchronized.
- Shared ownership among two or more individuals, some of whom may, but do not necessarily, have limited liability with respect to obligations of the group. see: general partnership, limited partnership, and master limited partnership.
- A firm owned by two to twenty people who share profits and usually have unlimited liability for the firm’s debts and obligations.
- Простое товарищество
Generating, английский
A rapid roughing process to quickly remove material from a lens. accomplished by cutting tools on a machine. generator, free-form – a type of computercontrolled generator with at least three axes of movement that can cut most continuous lens surface shapes to a level of precision and smoothness that requires only minimal polishing with a free-form polisher. generator, traditional – a type of generator with either two or three axes of movement that can cut only basic spherical and sphero-cylindrical lens surface shapes to a minimal level of smoothness that requires additional fining with a cylinder machine.
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Other income, английский
Income from activities that are not undertaken in the ordinary course of a firm`s business.
Real cash flow, английский
Income expressed in current purchasing power terms.
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