accounting scheme

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English-russian accounting dictionary. 2014.

Смотреть что такое "accounting scheme" в других словарях:

  • annual accounting scheme — This allows the submission of just one VAT Return each year. Traders who are approved to use this scheme can make nine monthly payments which can be made payable by direct debit (based on an estimate of the amount of VAT due) and then send an… …   Financial and business terms

  • scheme of arrangement — A compromise agreement made between a company and its shareholders or creditors as an alternative to bankruptcy. This is usually achieved by applying the assets and income of the debtor in proportionate payments to the creditors. This is… …   Accounting dictionary

  • Accounting scandals — Accounting scandals, or corporate accounting scandals, are political and business scandals which arise with the disclosure of misdeeds by trusted executives of large public corporations. Such misdeeds typically involve complex methods for… …   Wikipedia

  • Accounting reform — is an expansion to accounting rules that goes beyond the realm of financial measures for both individual economic entities and national economies. It is advocated by those who consider the focus of the present standards and practices wholly… …   Wikipedia

  • Accounting technician — An accounting technician is a professional who keeps financial accounts for all types of business. Most accounting technicians also help qualified accountants by preparing financial information. This designation is employed in many countries and… …   Wikipedia

  • Accounting period — An accounting period is a period with reference to which United Kingdom corporation tax is charged. [Section 12 of the Income and Corporation Taxes Act 1988] It helps dictate when tax is paid on income and gains. An accounting period begins… …   Wikipedia

  • cash accounting — 1) An accounting scheme for value added tax enabling a taxable person to account for VAT on the basis of amounts paid and received during the period of the VAT return. Relief for bad debts is automatically available under this scheme. In order to …   Accounting dictionary

  • defined-benefit pension scheme — DB scheme An occupational pension scheme in which the rules specify the benefits to be received on retirement and the scheme is funded accordingly. The benefits are normally calculated on a formula incorporating years of service and salary levels …   Accounting dictionary

  • occupational pension scheme — superannuation A pension scheme open to employees within a certain trade or profession or working for a particular firm. An occupational pension scheme can either be insured or self administered. If it is insured, an insurance company pays the… …   Accounting dictionary

  • pension scheme — Any arrangement the main purpose of which is to provide a defined class of individuals (called members of the scheme) with pensions. A pension scheme may include benefits other than a pension and may provide a pension for dependants of deceased… …   Accounting dictionary

  • State Earnings-Related Pension Scheme — SERPS A scheme, started in 1978, run by the UK government to provide a pension for every employed person in addition to the basic state flat rate pension. The contributions are paid from part of the National Insurance payments made by employees… …   Accounting dictionary


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