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Pre-tax profits
| Глоссарий по налогам |
Profit after deducting depreciation, costs, etc., but before deducting taxes.
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Pre-tax contribution, английский
Payment to an account made with funds from a worker`s paycheck before federal income taxes are deducted.
Pre-tax deduction, английский
A benefit on taxable income to reduce the tax that an employee is liable to pay on gross wages.
Profit, английский
- Money a business makes, after subtracting the costs of doing business from the income.
- (прибыль) положительный прирост капитала, в результате инвестиций, или деловой операции, после вычитания всех расходов;
- «прибыль». положительный прирост капитала в результа¬те инвестиций или деловой операции после вычитания всех расходов.
- Прибыль; доход
- Прибыль
- Прибыль contractor`s ~(s) прибыль [доход] подрядчика
- The difference between revenue obtained from sales and expense incurred in product delivery activities.
- Revenue minus cost. the amount one makes on a transaction.
Profit and loss, английский
Прибыль и убытки
Profit and loss account, английский
- Расчет прибыли и убытка
- A revenue or expense account whose balance will be transferred to a retained earnings account at the end of a fiscal year. balances in profit and loss accounts determine the net income or net loss for the year.
- Счет прибылей и убытков
Profit and loss statement, английский
- Отчет о прибыли и убытках
- Income statement
- A report that summarizes a company’s costs, expenses, and revenues for a specific accounting period.
- A record of a firm’s activities over a period of time. in contrast to the balance sheet, which indicates financial position at a moment in time, the profit and loss statement considers how well a firm has operated over a given time period, showing the revenues and expenses. the net of these is the accounting profit earned. also called income statement.
- Отчет о прибылях и убытках
Profit and loss transaction, английский
A posted ledger transaction that is associated with a profit and loss account, revenue account, or cost account.
Profit appropriation, английский
Распределение прибылей
Profit appropriation account, английский
Счет, на который зачисляется прибыль
Profit before tax, английский
Profit brut, французский
Profit center, английский
A division of an organization held responsible for producing its own profits.
Profit centre, английский
Хозрасчетное подразделение
Profit chart, английский
A diagram that displays the theoretical increase in profit that is associated with using various data models.
Profit commission, английский
Тантьема (уплачивается директорам компаний и т. п.)
Profit estime, французский
Profit forecast, английский
A prediction of future profits of a company, which may affect investment decisions.
Profit from operations, английский
Profit function, английский
Функция прибыли pro-forma financial statement forecasting прогнозирование по проценту к реализации
Profit graph, английский
A graphical representation of the potential outcomes of a strategy. dollars of profit or loss are graphed on the vertical axis, and various stock prices are graphed on the horizontal axis. results may be depicted at any point in time, although the graph usually depicts the results at expiration of the options involved in the strategy.
Depreciation, английский
- Износ; изнашивание; обесценивание; см. obsolescence, ageing; амортизация (денежное выражение постепенного изнашивания основных фондов); capital consumption; амортизационные отчисления (для обеспечения восстановления и капитального ремонта основных фондов, а также для их модернизации), см. depreciation allowances, amortization
- Амортизация (основных средств)
- Обесценивание; снижение; изнашивание depressнажимать (кнопку); утапливать
- An accounting technique in which the cost of an asset is allocated over its useful life.
- Амортизация
- An allocation of part of the original value of a fixed asset to current income during a specific period. depreciation represents the declining value of the fixed asset as a cost of the specified period.
- The expiration of a portion of the original cost of a fixed asset during a specific time period.
- A non-cash expense (also known as non-cash charge) that provides a source of free cash flow. amount allocated during the period to amortize the cost of acquiring long-term assets over the useful life of the assets. to be clear, this is an accounting expense not a real expense that demands cash. the sum of depreciation expenses of prior years leads to the balance sheet item accumulated depreciation.
- Charges made against income to provide for distributing the cost of depreciable plant less estimated net salvage over the estimated useful life of the asset. depreciation is not a cash outlay, but an accounting tool for allocating cost over the service life of the physical asset.
- Скидки на порчу товара (при расчетах) der – did
- A loss in value.
- The charge reflected in the financial accounts for the use of fixed assets.
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Intangible property, английский
- Property which has no physical existence but which has a value based on a legal right of the owner, e.g. goodwill, patent, trade mark, copyright, software, inventions, designs, i.e. all manner of intellectual property. intangible property is usually transferred by way of a licensing agreement, and payments for the intangible are made in the form of royalties.
- Нематериальное имущество
Arbitrage, tax, английский
Process of entering into a tax motivated transaction (i.e. to obtain profit from the application of tax rules).
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