accounting surplus

accounting surplus
кредитовое сальдо по счету

English-russian accounting dictionary. 2014.

Смотреть что такое "accounting surplus" в других словарях:

  • Surplus value — is a concept created by Karl Marx in his critique of political economy, where its ultimate source is unpaid surplus labor performed by the worker for the capitalist, serving as a basis for capital accumulation.The German equivalent word Mehrwert… …   Wikipedia

  • surplus ACT — Prior to 6 April 1999 where the amount of ACT (advance corporation tax) that a company paid on dividends exceeded its capacity to offset the ACT against mainstream corporation tax it had surplus ACT. Where a company had surplus ACT, it could be… …   Law dictionary

  • accounting period — Under the Companies Act 1985 an accounting period runs from one accounting reference date to the next (not less than six months and not more than eighteen months) for which a company prepares financial statements and statutory accounts. The… …   Law dictionary

  • Surplus product — Part of a series on Marxism …   Wikipedia

  • surplus — That which remains of a fund appropriated for a particular purpose; the remainder of a thing; the overplus; the residue. Ordinarily, surplus means residue or excess of assets after liabilities, including capital, have been deducted. American Life …   Black's law dictionary

  • surplus — ▪ I. surplus sur‧plus 1 [ˈsɜːpləs ǁ ˈsɜːr ] noun 1. [countable, uncountable] ECONOMICS an amount of something that is more than what is wanted, needed, or used: • Sugar prices fell after revised estimates of the surplus for the current crop year …   Financial and business terms

  • surplus — /serr plus, pleuhs/, n., adj., v., surplussed or surplused, surplussing or surplusing. n. 1. something that remains above what is used or needed. 2. an amount, quantity, etc., greater than needed. 3. agricultural produce or a quantity of food… …   Universalium

  • surplus — /ˈsɜpləs / (say serpluhs) noun 1. that which remains above what is used or needed. 2. an amount of assets in excess of what is requisite to meet liabilities. 3. Accounting the excess of assets over liabilities accumulated throughout the existence …   Australian English dictionary

  • surplus — sur·plus || sÉœrplÊŒs / sɜːplÉ™s n. amount in excess of what is needed; excess of assets over liabilities (Accounting) adj. more than is needed, extra, excess, superfluous …   English contemporary dictionary

  • surplus advance corporation tax — Formerly, the advance corporation tax paid in an accounting period in excess of the maximum available for set off against gross corporation tax. Advance corporation tax was abolished with effect from 1 April 1999 …   Accounting dictionary

  • paid-in surplus — Accounting. surplus paid in by purchasers of stock certificates sold at a premium. * * * …   Universalium