- income before extraordinary items
- прибыль до вычета чрезвычайных расходов
English-russian accounting dictionary. 2014.
English-russian accounting dictionary. 2014.
extraordinary items — Accounting income, gains, expenses, or losses resulting from transactions or events that are both unusual in their nature and infrequent in their occurrence. The GAAP requirements for defining something as extraordinary are strict. The exact… … Financial and business terms
extraordinary items — /ɪk strɔ:d(ə)n(ə)ri ˌaɪtəmz/ plural noun large items of income or expenditure which do not arise from normal trading and which do not occur every year. They are shown separately on the profit and loss account after taxation, as opposed to… … Marketing dictionary in english
Income statement — 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
Profit (accounting) — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
List of Ranma ½ characters — The Ranma ½ cast Ranma ½ (らんま½, Ranma Nibun no Ichi?, pronounced Ranma one half) is a Japanese manga series written … Wikipedia
Earnings per share — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
above the line — aˌbove the ˈline , above the line adjective 1. ACCOUNTING relating to a figure included in a statement of a company s profits and losses before tax has been paid, not after tax: • The acquisitions will be treated as above the line exceptional… … Financial and business terms
earnings — net income for the company during a period. Bloomberg Financial Dictionary Often a general phrase, meaning profits . It does however have a very specific definition in the context of earnings per share. Here, it is defined as profit after tax,… … Financial and business terms
United States — a republic in the N Western Hemisphere comprising 48 conterminous states, the District of Columbia, and Alaska in North America, and Hawaii in the N Pacific. 267,954,767; conterminous United States, 3,022,387 sq. mi. (7,827,982 sq. km); with… … Universalium
France — /frans, frahns/; Fr. /frddahonns/, n. 1. Anatole /ann nann tawl /, (Jacques Anatole Thibault), 1844 1924, French novelist and essayist: Nobel prize 1921. 2. a republic in W Europe. 58,470,421; 212,736 sq. mi. (550,985 sq. km). Cap.: Paris. 3.… … Universalium