accumulated income


accumulated income
фин., учет = accrued income
* * *
накопленный доход

Англо-русский экономический словарь.

Смотреть что такое "accumulated income" в других словарях:

  • accumulated income — England, Wales trust income that the trustees have decided to add to the capital of the trust, rather than to pay out to (or for the benefit of) any of the beneficiaries (beneficiary) of the trust. Some trusts (called discretionary trusts) do not …   Law dictionary

  • Accumulated Income — The portion of net income that is retained by a corporation instead of being distributed as dividends. Any accumulated income is typically used by the corporation to reinvest in its principal business or to pay down its debt. Accumulated income… …   Investment dictionary

  • Accumulated Income Payments - AIP — Money withdrawn from a Canadian Registered Education Savings Plan (RESP) if the RESP s beneficiary declines to attend college. RESPs allow contributions to grow tax free until the money is withdrawn, at which time taxes on withdrawals tend to be… …   Investment dictionary

  • 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 inequality metrics — The concept of inequality is distinct from that of poverty[1] and fairness. Income inequality metrics or income distribution metrics are used by social scientists to measure the distribution of income, and economic inequality among the… …   Wikipedia

  • 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 fund — ➔ fund1 * * * accumulated fund UK US noun [C] FINANCE ► an amount of money collected over a period of time, usually for a particular purpose or for paying expenses when they are greater than income: »The problem for government is that no… …   Financial and business terms

  • Accumulated other comprehensive income — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • income tax — a tax levied on incomes, esp. an annual government tax on personal incomes. [1790 1800] * * * Levy imposed by public authority on the incomes of persons or corporations within its jurisdiction. In nations with an advanced system of private… …   Universalium

  • 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 taxable income — The base upon which the accumulated earnings tax is imposed. Basically, it is the taxable income of the corporation as adjusted for certain items (e.g., the Federal income tax, excess charitable contributions, the dividends received deduction)… …   Black's law dictionary

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