- tax accruals
- налоговые начисления ; начисленные налоги ;
Англо-Русский словарь финансовых терминов. 2000.
Англо-Русский словарь финансовых терминов. 2000.
Accruals — Accounts on a balance sheet that represent liabilities and non cash based assets used in accrual based accounting. These accounts include, among many others, accounts payable, accounts receivable, goodwill, future tax liability and future… … Investment dictionary
Comparison of cash and accrual methods of accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Jeffrey Gramlich — Jeffrey D. Gramlich is Professor of Accounting and L.L. Bean/Lee Surace Endowed Chair at the University of Southern Maine, and Guest Professor at Copenhagen Business School. He joined the University of Southern Maine in July 2003 after two years… … Wikipedia
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
accounting — ac‧coun‧ting [əˈkaʊntɪŋ] noun [uncountable] 1. ACCOUNTING JOBS the usual word for the profession of accountancy in the US 2. ACCOUNTING the work of keeping a company s financial records, recording its income and expenses, and its business deals:… … Financial and business terms
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
Schedular system of taxation — The Schedular system of taxation is the system of how the charge to United Kingdom corporation tax is applied. It also applied to United Kingdom income tax before legislation was rewritten by the tax law rewrite project. Similar systems apply in… … Wikipedia
United States public debt — Part of a series of articles on Unit … Wikipedia
Retirement plans in the United States — A retirement plan is an arrangement to provide people with an income, possibly a pension, during retirement, when they are no longer earning a steady income from employment, or an asset from which a person may draw an income from as needed. There … Wikipedia
List of Statutory Instruments of the United Kingdom, 1998 — This is an incomplete list of Statutory Instruments of the United Kingdom in 1998. NOTOC 1 100* Road Vehicles (Construction and Use) (Amendment) Regulations 1998 S.I. 1998/1 * National Health Service (Proposals for Pilot Schemes) and… … Wikipedia
International Financial Reporting Standards — (IFRS) are standards and interpretations adopted by the International Accounting Standards Board (IASB). Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). IAS were issued between… … Wikipedia