amounts to
21debtors — Amounts owed to a company by its customers and other third parties. Debtors are shown as part of current assets in a company s balance sheet. Dresdner Kleinwort Wasserstein financial glossary * * * Ⅰ. debtors [plural] UK (US receivables) ►… …
22receivables — amounts owed to a business, regarded as assets. → receivable …
23emoluments — Amounts received from an office or employment including all salaries, fees, wages, perquisites, and other profits as well as certain expenses and benefits paid or provided by the employer, which are deemed to be emoluments. See also: directors… …
24monetary assets and liabilities — Amounts receivable (assets) or payable (liabilities) that appear in a company s accounts as specific sums of money, e.g. cash and bank balances, loans, debtors, and creditors. These are to be distinguished from such non monetary items as plant… …
25penalties — Amounts demanded by the tax authorities in excess of the tax due when certain statutory requirements have not been satisfied. The penalty regime for income tax and corporation tax differs from that for value added tax. For income tax and… …
26post-cessation receipts — Amounts accruing from a trading activity that are received after the trade has ceased. For tax purposes the receipts are treated as income in the year of receipt, from which any relevant trade expenses incurred can be deducted. An election can be …
27emoluments — Amounts received from an office or employment including all salaries, fees, wages, perquisites, and other profits as well as certain expenses and benefits paid or provided by the employer, which are deemed to be emoluments. See also directors… …
28carrying value — Amounts shown in financial statements for assets and liabilities, net of any Offsetting items. For example, the carrying value of a *fixed asset is normally calculated after deduction of *amortization charges, and the carrying value of *accounts… …
29receivables — Amounts of *money owed to an organization or individual. Trade receivables are referred to as *accounts receivable and nontrade receivables range from employee *advances to *taxation rebates. See also *debtor …
30export quotas — Amounts of specific goods which may be exported. Such quotas are set by the federal government for purposes of national defense, economic stability, price support, etc …
