- deferred tax income
- Аудит: отложенное возмещение налога
Универсальный англо-русский словарь. Академик.ру. 2011.
deferred tax income
Смотреть что такое "deferred tax income" в других словарях:
deferred tax — ➔ tax1 * * * deferred tax UK US noun [C or U] (also deferred taxation) ► TAX money that a company owes in tax on income already earned, but that it will not pay until a future date: » The poor performance was blamed on a deferred tax expense of… … Financial and business terms
Deferred tax — This article is about deferred tax as an accounting concept. For deferral of tax liabilities in cash flow terms, see tax deferral. Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual … Wikipedia
Deferred Tax Asset — An asset on a company s balance sheet that may be used to reduce any subsequent period s income tax expense. Deferred tax assets can arise due to net loss carryovers, which are only recorded as assets if it is deemed more likely than not that the … Investment dictionary
Deferred Tax Liability — An account on a company s balance sheet that is a result of temporary differences between the company s accounting and tax carrying values, the anticipated and enacted income tax rate, and estimated taxes payable for the current year. This… … Investment dictionary
deferred tax asset — An asset reflecting a likely reduction in future income taxes. Accounting for deferred tax assets is governed by FAS 109. American Banker Glossary … Financial and business terms
deferred income tax — ➔ income tax … Financial and business terms
income — in·come n: a gain or recurrent benefit usu. measured in money that derives from capital or labor; also: the amount of such gain received in a period of time an income of $20,000 a year Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 … Law dictionary
Income trust — An income trust is an investment trust that holds income producing assets. The term also designates a legal entity, capital structure and ownership vehicle for certain assets or businesses. Its shares or trust units are traded on securities… … Wikipedia
Tax expense — At its simplest, a company s tax expense, or tax charge, as it sometimes called, is computed in by multiplying the income before tax number, as reported to shareholders, by the appropriate tax rate. In reality, the computation is typically… … Wikipedia
income — money that is being earned by the business. Glossary of Business Terms * * * income in‧come [ˈɪŋkʌm, ˈɪn ] noun 1. [countable, uncountable] money that you earn from your job or that you receive from investments: • The family pays more than 50% of … Financial and business terms
tax — ▪ I. tax tax 1 [tæks] noun [countable, uncountable] TAX an amount of money that you must pay to the government according to your income, property, goods etc, that is used to pay for public services: • The President said he would cut taxes for… … Financial and business terms
