- accrual of income
- accrual of income ACC, FIN zufließende Erträge mpl
Englisch-Deutsch Fachwörterbuch der Wirtschaft . 2013.
accrual of income
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Foreign Accrual Property Income — Foreign Accrual Property Income, usually known as FAPI, is a tax term meaning the government will tax foreign earnings, regardless of tax treaties, if it deems the source of earning to only be investment activity . It is a law applied in… … Wikipedia
Income taxes in Canada — constitute the majority of the annual revenues of the Government of Canada, and of the governments of the Provinces of Canada. In the last fiscal year, the government collected roughly three times more personal income taxes than it did corporate… … 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
accrual basis — see basis 2 Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. accrual basis … Law dictionary
accrual method — n: accrual basis at basis Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. accr … Law dictionary
accrual accounting — ➔ accounting * * * accrual accounting UK US noun [U] (also accruals accounting) ACCOUNTING ► accounting in which amounts of money are recorded at the time something is bought or sold, although payments may not yet have been made or received:… … Financial and business terms
accrual method of accounting — A method of accounting in which income is accounted for when earned (not received) and expenses are accounted for when liability for paying them is incurred (not when they are paid). Compare: cash method of accounting Category: Business, LLCs &… … Law dictionary
Income statement — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
accrual method — A method of keeping accounts which shows expenses incurred and income earned for a given period, although such expenses and income may not have been actually paid or received. Right to receive and not the actual receipt determines inclusion of… … Black's law dictionary
income — The return in money from one s business, labor, or capital invested; gains, profits, salary, wages, etc. The gain derived from capital, from labor or effort, or both combined, including profit or gain through sale or conversion of capital. Income … Black's law dictionary
accrual method — A method of keeping accounts which shows expenses incurred and income earned for a given period, although such expenses and income may not have been actually paid or received. Right to receive and not the actual receipt determines inclusion of… … Black's law dictionary
