Англо-русский экономический словарь.
Gross margin — (also called gross profit margin or gross profit rate) is the difference between revenue and cost before accounting for certain other costs. Generally, it is calculated as the selling price of an item, less the cost of goods sold (production or… … Wikipedia
Transactional Net Margin Method — The Transactional net margin method (TNMM) in Transfer pricing compares the net profit margin of a taxpayer arising from a non arm s length transaction with the net profit margins realized by arm s length parties from similar transactions; and… … Wikipedia
Gross income — is commonly defined as the amount of a company s or a person s income before all deductions or any taxpayer’s income, except that which is specifically excluded by the Internal Revenue Code, before taking deductions or taxes into account. For a… … Wikipedia
margin — The edge or border; the edge of a body of water where it meets the land. As applied to a boundary line of land, the margin of a river, creek, or other watercourse means the center of the stream. But in the case of a lake, bay, or natural pond,… … Black's law dictionary
margin — The edge or border; the edge of a body of water where it meets the land. As applied to a boundary line of land, the margin of a river, creek, or other watercourse means the center of the stream. But in the case of a lake, bay, or natural pond,… … Black's law dictionary
gross margining — A method by which a clearing firm s customer margins are based on the firm s positions and applicable submitted spreads. For example, if a firm had only two accounts for two customers in its customer origin and one of those accounts had three… … Financial and business terms
Inventory valuation — INVENTORIES AND FINANCIAL STATEMENTS Inventories are usually the largest current asset of a business, and proper measurement of them is necessary to assure accurate financial statements. If inventory is not properly measured, expenses and… … Wikipedia
Mohs surgery — Intervention MeSH D015580 Mohs surgery, also known as chemosurgery, created by a general surgeon, Dr. Frederic E. Mohs, is microscopically controlled surgery used to treat common types of skin cancer. It i … Wikipedia
Value added tax — Taxation An aspect of fiscal policy … Wikipedia
Transfer pricing — refers to the pricing of contributions (assets, tangible and intangible, services, and funds) transferred within an organization. For example, goods from the production division may be sold to the marketing division, or goods from a parent… … Wikipedia
Financial ratio — Corporate finance … Wikipedia
