accounting capital

s COMPT capital comptable

English-Catalan dictionary. 2013.

Mira otros diccionarios:

  • capital budgeting — capital investment appraisal; = investment appraisal The process by which an organization appraises a range of different investment projects with a view to determining which is likely to give the highest financial return. The approaches adopted… …   Accounting dictionary

  • capital expenditure — capital costs; = capital investment; = investment costs; = investment expenditure The expenditure by an organization of an appreciable sum for the purchase or improvement of a fixed asset; the amount expended would warrant the item being… …   Accounting dictionary

  • capital budget — capital expenditure budget; = capital investment budget The section of the master budget that covers the amount of capital expenditure an organization expects to undertake within a given budget period …   Accounting dictionary

  • accounting rate of return — ARR An accounting ratio that expresses the profit of an organization before interest and taxation, usually for a year, as a percentage of the capital employed at the end of the period. Variants of the measure include using profit after interest… …   Accounting dictionary

  • capital — 1) The total value of the assets of a person less liabilities. 2) The amount of the proprietors interests in the assets of an organization, less its liabilities. 3) The money contributed by the proprietors to an organization to enable it to… …   Accounting dictionary

  • capital account — 1) An account in the financial records of a limited company showing the total amounts for each class of share capital, for example the preference share capital and the ordinary share capital. 2) An account or series of accounts showing the… …   Accounting dictionary

  • accounting equation — balance sheet equation The formula underlying a balance sheet; it can be expressed as: assets = liabilities + capital. An increase or decrease in the total assets of a concern must be accompanied by an equal increase or decrease in the… …   Accounting dictionary

  • capital market — A market in which long term capital is raised by industry and commerce, the government, and local authorities. The money comes from private investors, insurance companies, pension funds, and banks and is usually arranged by issuing houses and… …   Accounting dictionary

  • capital allowances — Allowances against UK income tax or corporation tax available to a business, sole trader, partnership, or limited company that has spent capital on plant and machinery used in the business. Capital allowances are also given on industrial… …   Accounting dictionary

  • capital gains tax — CGT A UK tax on capital gains, introduced on 6 April 1965. It is charged on the total amount of the chargeable gains accruing to a chargeable person in a fiscal year after deducting any allowable capital losses for the year or capital losses… …   Accounting dictionary

  • capital loss — allowable capital loss The excess of the cost of an asset over the proceeds received on its disposal. Both individuals and companies may set capital losses against capital gains to establish tax liability. Since 1994 indexation is no longer… …   Accounting dictionary

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