absorção de prejuízos

English translation: absorption of losses

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Portuguese term or phrase:absorção de prejuízos
English translation:absorption of losses
Entered by: Martin Riordan

19:40 Mar 31, 2012
Portuguese to English translations [PRO]
Law/Patents - Law: Taxation & Customs
Portuguese term or phrase: absorção de prejuízos
"§ 3º - O valor do imposto que deixar de ser pago em virtude das isenções e reduções de que tratam as letras a, b, c e e do § 1º não poderá ser distribuído aos sócios e constituirá reserva de capital da pessoa jurídica, que somente poderá ser utilizada para absorção de prejuízos ou aumento do capital social.
Eileen Aguirre
Brazil
Local time: 02:07
absorbtion of losses
Explanation:
"A credit in a nominal account for ascertaining profits like the Trading and Profit and Loss account which represents a transfer of debit balance to some other nominal account (holding profits kept aside or losses) is said to be an absorption of loss."

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Note added at 1 hr (2012-03-31 21:21:56 GMT)
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For "absorbtion", please read "absorption", as pointed out by Ana...
Selected response from:

Martin Riordan
Brazil
Local time: 02:07
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +3absorbtion of losses
Martin Riordan


  

Answers


27 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
absorbtion of losses


Explanation:
"A credit in a nominal account for ascertaining profits like the Trading and Profit and Loss account which represents a transfer of debit balance to some other nominal account (holding profits kept aside or losses) is said to be an absorption of loss."

--------------------------------------------------
Note added at 1 hr (2012-03-31 21:21:56 GMT)
--------------------------------------------------

For "absorbtion", please read "absorption", as pointed out by Ana...


    Reference: http://www.futureaccountant.com/funds-flow-cash-flow/study-t...
Martin Riordan
Brazil
Local time: 02:07
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 90
Notes to answerer
Asker: Thank you very much Martin.


Peer comments on this answer (and responses from the answerer)
agree  Ana Vozone: however the correct term is 'absorption' and not 'absorbtion'...
1 hr
  -> Thank you, Ana, and for the correction! The dicky digit strikes again...

agree  MARK ROBERTSON
14 hrs
  -> Thanks, Mark!

agree  Douglas Bissell: That's what I use, You plagiarist!!! Or we could both be right.
20 hrs
  -> Thanks, Douglas! As we see often, three or four wrongs make a right!
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