extraordinary income


extraordinary income
внереализационные доходы

это также название одной из статей в формах Отчета о прибылях и убытках (Profit and Loss Account formats)


Специализированный англо-русский словарь бухгалтерских терминов. .

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  • Extraordinary income deductions — (electric utility)   Those items related to transactions of a nonrecurring nature that are not typical or customary business activities of the utility and that would significantly distort the current year s net income if reported other than as… …   Energy terms

  • Income statement — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • income tax — a tax levied on incomes, esp. an annual government tax on personal incomes. [1790 1800] * * * Levy imposed by public authority on the incomes of persons or corporations within its jurisdiction. In nations with an advanced system of private… …   Universalium

  • extraordinary items — Accounting income, gains, expenses, or losses resulting from transactions or events that are both unusual in their nature and infrequent in their occurrence. The GAAP requirements for defining something as extraordinary are strict. The exact… …   Financial and business terms

  • extraordinary — 01. Wayne Gretzky was an [extraordinary] hockey player, probably the best who has ever played the sport. 02. Johnny has made [extraordinary] progress in reading this past year, and is now one of the top students in the class. 03. Only 7 years old …   Grammatical examples in English

  • extraordinary dividend — Dividend of corporation which is nonrepetitive and generally paid at irregular time because of some unusual corporate event (e.g. unusually high profits). An extraordinary dividend is distinguished from an ordinary dividend or regular dividend in …   Black's law dictionary

  • extraordinary dividend — Dividend of corporation which is nonrepetitive and generally paid at irregular time because of some unusual corporate event (e.g. unusually high profits). An extraordinary dividend is distinguished from an ordinary dividend or regular dividend in …   Black's law dictionary

  • extraordinary items — Costs or income affecting a company s profit and loss account that do not derive from the ordinary activities of the company, are not expected to recur, and, if undisclosed, would distort the normal trend of profits. Such items are therefore… …   Accounting dictionary

  • extraordinary items — Costs or income affecting a company s profit and loss account that do not derive from the normal activities of the company, are not expected to recur, and, if undisclosed, would distort the normal trend of profits. Such items are disclosed after… …   Big dictionary of business and management

  • extraordinary item — A transaction separately reported or disclosed in an *income statement on account of its *materiality, unusual nature, or infrequency. Extraordinary items arise from events outside normal operating activities, and examples may include large scale …   Auditor's dictionary

  • extraordinary items — /ɪk strɔ:d(ə)n(ə)ri ˌaɪtəmz/ plural noun large items of income or expenditure which do not arise from normal trading and which do not occur every year. They are shown separately on the profit and loss account after taxation, as opposed to… …   Marketing dictionary in english