contribution to partnership capital

contribution to partnership capital
долевой взнос участника общества

English-russian accounting dictionary. 2014.

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  • Partnership (Australia) — In Australia, summarising s. 5 of the Partnership Act 1958 (Vic) (hereinafter the Act ), for a partnership to exist, four main criteria must be satisfied. They are: * Valid Agreement between the parties; * To carry on a business this is defined… …   Wikipedia

  • partnership — part·ner·ship n: an association of two or more persons or entities that conduct a business for profit as co owners see also uniform partnership act in the important laws section compare corporation, joint venture, sole pro …   Law dictionary

  • capital contribution — n: a contribution of funds or property to the capital of a business by a partner, owner, or shareholder ◇ Under the Internal Revenue Code, a capital contribution is generally excluded from a company s gross income, unless it is a loan from a… …   Law dictionary

  • contribution — con·tri·bu·tion n 1: payment of a share of an amount for which one is liable: as a: shared payment of a judgment by joint tortfeasors esp. according to proportional fault compare apportion a b: pro rata apportionment of loss among all the… …   Law dictionary

  • Partnership taxation in the United States — The rules governing partnership taxation, for purposes of the U.S. Federal income tax, are codified as Subchapter K of Chapter 1 of the U.S. Internal Revenue Code (Title 26 of the United States Code). Partnerships are flow through entities. Flow… …   Wikipedia

  • Partnership (China) — A partnership in the People s Republic of China is a business entity governed by the [http://www.fdi.gov.cn/pub/FDI EN/Laws/GeneralLawsandRegulations/BasicLaws/P020061018643910006967.pdf Partnership Enterprise Law] passed by order of the… …   Wikipedia

  • capital account — A term used in accounting to describe the equity of a business. In a partnership, each partner has a capital account which represents his contribution or investment in the partnership. In a corporation, the capital account represents the amount… …   Black's law dictionary

  • capital account — A term used in accounting to describe the equity of a business. In a partnership, each partner has a capital account which represents his contribution or investment in the partnership. In a corporation, the capital account represents the amount… …   Black's law dictionary

  • capital contribution — Cash, property, or services contributed by partners to partnership. Various means by which a shareholder makes additional funds available to the corporation (i.e., placed at the risk of the business) without the receipt of additional stock. Such… …   Black's law dictionary

  • capital contribution — Cash, property, or services contributed by partners to partnership. Various means by which a shareholder makes additional funds available to the corporation (i.e., placed at the risk of the business) without the receipt of additional stock. Such… …   Black's law dictionary

  • Public/social/private partnership — Public/social/private partnerships are methods of co operation between private and government bodies.BackgroundModels of cooperation between the market and the state: examples from AustriaThe name “public social private partnership” (PSPP) is a… …   Wikipedia


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