accumulated earnings

accumulated earnings
учет накопленная прибыль (часть прибыли, которая переносится на будущий период после налоговых отчислений, выплаты дивидендов и формирования резервов)
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накопленная прибыль
накопленные прибыли
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накопленные доходы; начисленные доходы
. . Словарь экономических терминов .

Англо-русский экономический словарь.

Смотреть что такое "accumulated earnings" в других словарях:

  • accumulated earnings — UK US noun [plural] ACCOUNTING ► RETAINED EARNINGS(Cf. ↑retained earnings) …   Financial and business terms

  • accumulated earnings — See: retained earnings Category: Business, LLCs & Corporations → Business Accounting, Bookkeeping & Finances Category: Business Cash Flow Problems & Bankruptcy Category: Business, LLCs & Corporations → Business Tax & Deductions Category: Business …   Law dictionary

  • accumulated earnings — See: accumulated profits …   Accounting dictionary

  • accumulated earnings tax — n: a tax levied on the taxable income of a corporation that is accumulated by the corporation rather than distributed to shareholders and that is not retained for the reasonable needs of the business Merriam Webster’s Dictionary of Law. Merriam… …   Law dictionary

  • accumulated earnings tax — or accumulated profits tax Fin the tax that a company must pay because it chose not to pay dividends that would subject its owners to higher taxes …   The ultimate business dictionary

  • Accumulated Earnings and Profits — An accounting term applicable to stockholders of closely held businesses. Accumulated earnings and profits are a company s net profits after deducting distributions to the stockholders. This is calculated as of the beginning of the …   Investment dictionary

  • accumulated earnings credit — A deduction allowed in arriving at accumulated taxable income for purposes of determining the accumulated earnings See accumulated earnings tax accumulated taxable income …   Black's law dictionary

  • accumulated earnings tax — A special tax imposed on corporations that accumulate (rather than distribute via dividends) their earnings beyond the reasonable needs of the business. The accumulated earnings tax is imposed on accumulated taxable income in addition to the… …   Black's law dictionary

  • Accumulated Earnings Tax — A tax imposed by the federal government upon companies with retained earnings deemed to be unreasonable and in excess of what is considered ordinary. The federal government produced this tax to deter investors from negatively influencing a… …   Investment dictionary


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