- tax accrual
- Бухгалтерия: накопление налоговых сумм к уплате
Универсальный англо-русский словарь. Академик.ру. 2011.
tax accrual
Смотреть что такое "tax accrual" в других словарях:
accrual basis — see basis 2 Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. accrual basis … Law dictionary
Accrual — is derived from the verb , which describes the gathering or clustering of things together over time, as atoms, or it describes a general increase in number, as in interest. It also holds specific meanings in the contexts of accounting and payroll … Wikipedia
Tax avoidance and tax evasion — Tax avoidance is the legal utilization of the tax regime to one s own advantage, in order to reduce the amount of tax that is payable by means that are within the law. By contrast tax evasion is the general term for efforts to not pay taxes by… … Wikipedia
accrual method of accounting — A method of accounting in which income is accounted for when earned (not received) and expenses are accounted for when liability for paying them is incurred (not when they are paid). Compare: cash method of accounting Category: Business, LLCs &… … Law dictionary
Tax deduction — This article is about the deduction of expenses for the purpose of calculating taxable income. For tax deducted at source, see Withholding tax. Taxation An aspect of fiscal policy … Wikipedia
accrual basis — See accrual convention. American Banker Glossary In the context of accounting, practice in which expenses and income are accounted for as they are earned or incurred, whether or not they have been received or paid. Antithesis of cash basis… … Financial and business terms
Tax accounting in the United States — U.S. tax accounting refers to accounting for tax purposes in the United States. Unlike most countries, the United States has a comprehensive set of accounting principles for tax purposes, prescribed by tax law, which are separate and distinct… … Wikipedia
Tax evasion investigations — Under federal law, tax evasion, or tax fraud, is the purposeful illegal attempt of a taxpayer to evade payment of a tax imposed by the federal government. Conviction of tax evasion may result in fines and imprisonment. [26 U.S.C. § 7201.] The… … Wikipedia
accrual basis — A term characterizing the keeping of records and the reporting of income for taxation according to the time of the accrual of the right, to receive, rather than the actual receipt of, an item or amount. Enright s Estate v Commissioner (CA 3) 112… … Ballentine's law dictionary
accrual basis — A method of accounting that reflects expenses incurred and income earned for any one tax year. In contrast to the cash basis of accounting, expenses do not have to be paid to be deductible nor does income have to be received to be taxable.… … Black's law dictionary
accrual basis — A method of accounting that reflects expenses incurred and income earned for any one tax year. In contrast to the cash basis of accounting, expenses do not have to be paid to be deductible nor does income have to be received to be taxable.… … Black's law dictionary
