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English to Croatian translations [PRO]
Accounting | | English term or phrase: Capital allowances in excess of depreciation | Nalaze se pod tockom Tax on profit on ordinary activities
Effects of:
Expenses not deductible for ta xpurpose
Capital allowances in excess of depreciation
Other timing differences
Hvala |
| Laura1KudoZ activityQuestions: 635 ( 11 open) ( 1 without valid answers) ( 22 closed without grading) Answers: 27
| Local time: 23:43
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| | (porezno priznati) kapitalni odbici iznad troška amortizacije | Explanation:
capital allowance - porezno priznati odbitak, porezna olakšica na određena ulaganja u imovinu
... opet dosta zavisi o računovodstvenim propisima zemlje... mislim da
se možda radi o poreznim učincima dopuštenog kapitalnog odbitka kad je on veći od amortizacije. ako ona (kao npr. u UK) nije porezno priznati rashod... kako je, pojednostavljeno, oporeziva dobit manja od računovodstvene, ako je porezno priznati kapitalni odbitak veći od amortizacije to se odražava na računovodstvenu poreznu politiku tvrtke
irb.hr/datoteka/272355.magisterij_ivana.doc+%22kapitalni+odbici%22&cd=3&hl=en&ct=clnk&gl=hr
U Velikoj Britaniji iskazivanje zaliha dozvoljeno je prema načelu nižeg troška. Utrošak istih se obračunava prema FIFO metodi. Amortizacija u pravilu nije dozvoljena jer predstavlja kapitalni trošak. Međutim, kapitalni odbici se mogu dijelomično odbiti za neke tipove imovine koja je propisana posebnim zakonom (the Capital Allowances Act 2001).Rezerviranja su dozvoljena samo za garancije.
http://www.ir35calc.co.uk/assets_depreciation_company_accoun...
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Note added at 12 hrs (2010-02-12 19:33:41 GMT)
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bib.irb.hr/datoteka/272355.magisterij_ivana.doc
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Note added at 12 hrs (2010-02-12 19:34:52 GMT)
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http://bib.irb.hr/datoteka/272355.magisterij_ivana.doc
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Note added at 12 hrs (2010-02-12 19:35:38 GMT)
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(sorry, muvala sam s ovim linkom, ali nikako ga kliknut da "pocrveni") |
| Selected response from:
 bonafide1313
Croatia
Local time: 23:43
| Grading comment Hvala, Laura
4 KudoZ points were awarded for this answer |
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| Discussion entries: 0 |
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| Changes made by editors |
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| Feb 17, 2010 - Changes made by bonafide1313: | | Created KOG entry | KudoZ term => KOG term |
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The translation workplace 
peer agreement (net): +1
