- loss relief
- налоговая льгота в случае понесенных убытков (в виде зачета убытков при исчислении суммы налога на доход или переноса убытков на прибыль прошлого или будущего налогового периодов)
English-russian accounting dictionary. 2014.
loss relief
Смотреть что такое "loss relief" в других словарях:
loss relief — a trading loss may be set off against the total income of the taxpayer for the year in which the loss occurred. In certain circumstances the loss may be carried forward to be set against income of succeeding years; in other circumstances it may… … Law dictionary
loss relief — / lɒs rɪˌli:f/ noun an amount of tax not to be paid on one year’s profit to offset a loss in the previous year … Dictionary of banking and finance
United Kingdom corporation tax loss relief — rules are complex. United Kingdom corporation tax charges income and gains that fall within certain headings, all of which are defined by statute. Different loss relief rules apply to each separate heading.Case I of Schedule DThis Case covers… … Wikipedia
terminal-loss relief — Relief for a loss made by a company, partnership, or sole trader during the last 12 months of trading. The business or profession must be permanently discontinued. For partnerships and sole traders, the loss of the last 12 months can be set… … Big dictionary of business and management
terminal-loss relief — Relief for a loss made by a company, partnership, or sole trader during the last 12 months of trading. The business or profession must be permanently discontinued. The trading loss arising in the accounting period in which the trade ceases may be … Accounting dictionary
loss reliefs — Relief available to sole traders, partnerships, and companies making losses, as adjusted for tax purposes. Capital allowances can create a trading loss or can enhance it. Trading losses can be carried forward to set against future trading profits … Accounting dictionary
loss reliefs — Relief available to sole traders, partnerships, and companies making losses, as adjusted for tax purposes. Capital allowances can create a trading loss or can enhance it. Trading losses can be carried forward to set against future trading profits … Big dictionary of business and management
relief — noun 1 removal of anxiety/pain ADJECTIVE ▪ considerable, deep, enormous, great, huge, immense, intense, overwhelming, tremendous ▪ … Collocations dictionary
Relief of General Douglas MacArthur — General of the Army MacArthur greets President Truman at the Wake Island Conference Contents … Wikipedia
Loss of coolant accident — A loss of coolant accident (LOCA) is a mode of failure for a nuclear reactor; if not managed effectively, the results of a LOCA could result in reactor core damage. Each nuclear plant s Emergency Core Cooling System (ECCS) exists specifically to… … Wikipedia
relief centre — /rəˈlif sɛntə/ (say ruh leef sentuh) noun a facility established after a disaster, as a flood, bushfire, etc., to help people to find long term solutions to such problems as the loss of their homes, livelihood, etc. Compare recovery centre …
