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Company tax

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COMPANY TAX see CORPORATION TAX.


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Tài chính - kế toán,

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  • Comparability

    , comparability is the quality or state of being similar or alike.

  • Comparative statement

    , comparative statement is a form of financial-statement presentation in which current period results and positions are presented with corresponding figures...

  • Compare / comparison

    , compare / comparison is an audit procedure where an auditor observes similarities and differences between items such as an account from one year...

  • Compensating balances

    , compensating balances are the funds a business might be required to keep in a deposit or reserve account to help offset what the bank perceives as risk....

  • Compensating error

    , compensating error is the name given to the situation where one mistake cancels out the effect of a second mistake.

  • Competitive advantage

    , competitive advantage exists when the firm is able to deliver the same benefits as competitors but at a lower cost (cost advantage), or deliver benefits...

  • Competitive pricing

    , competitive pricing generally is where firms must be able to offer the best price in the market and meet price erosion without compromising quality....

  • Completed contract method of accounting

    , completed contract method of accounting is a method of revenue recognition for long-term contracts (i.e., contract which span more than one accounting...

  • Compliance audit

    , compliance audit is the review of financial records to determine whether the entity is complying with specific procedures or rules.

  • Compliance panel

    , compliance panel is a multi-member committee chartered to investigate conformance to laws, rules or regulations. on many occasions they may be empowered...

  • Composite depreciation

    , composite depreciation is the grouping of similar assets or dissimilar assets within the same class together for the purpose of computing a single depreciation...

  • Composite financial statement

    , composite financial statement is an average or index of financial statements of multiple accounting periods or companies, e.g., industry averages.

  • Compound annual growth rate

    , compound annual growth rate (cagr) is the year over year growth rate applied to an investment or other part of a companys activities over a multiple-year...

  • Compound interest

    , compound interest is interest calculated from the total of original principal plus accrued interest.

  • Compound interest principle

    , compound interest principle is where the interest is computed on principal plus interest earned in previous periods.

  • Compound journal entry

    , compound journal entry is a journal entry that involves more than one debit or more than one credit or both.

  • Comprehensive basis of accounting

    , comprehensive basis of accounting is a complete set of rules other than u.s. gaap applied to all items in a set of financial statements. examples include...

  • Comprehensive income

    , comprehensive income is change in equity (net assets) of an entity during a period from transactions and other events and circumstances from non-owner...

  • Compulsory liquidation

    , compulsory liquidation is the winding-up of a company by a court. a petition must be presented both at the court and the registered office of the company....

  • Computer controls

    , computer controls are internal controls performed by computer software controls as opposed to manual controls. can also mean general and application...
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