Англо-русский экономический словарь.
Flow-through entity — A flow through entity (FTE) is a legal entity where income flows through to investors or owners, that is the income of the entity is treated as the income of the investors or owners. Flow through entities are also known as pass through entities… … Wikipedia
Flow-Through Entity — A legal business entity that passes income on to the owners and/or investors. Flow through entities are a common device used to limit taxation by avoiding double taxation. Only the investors/owners are taxed on revenues, not the entity itself.… … Investment dictionary
Entity classification election — For United States income tax purposes, a business entity may elect to be treated either as a corporation or as other than a corporation.[1] This entity classification election is made by filing Internal Revenue Service Form 8832. Absent filing… … Wikipedia
Flow cytometry — Analysis of a marine sample of photosynthetic picoplankton by flow cytometry showing three different populations (Prochlorococcus, Synechococcus, and picoeukaryotes) Flow cytometry (abbreviated: FCM) is a technique for counting and examining… … Wikipedia
Entity-Level Controls — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Plug flow reactor model — The plug flow reactor (PFR) model is used to describe chemical reactions in continuous, flowing systems. The PFR model is used to predict the behaviour of chemical reactors, so that key reactor variables, such as the dimensions of the reactor,… … Wikipedia
Inbound Cash Flow — Any currency that a company or individual receives through conducting a transaction with another party. Inbound cash flow can include sales revenue generated through business operations, refunds received from suppliers, financing transactions and … Investment dictionary
Income trust — An income trust is an investment trust that holds income producing assets. The term also designates a legal entity, capital structure and ownership vehicle for certain assets or businesses. Its shares or trust units are traded on securities… … Wikipedia
Partnership taxation — is the concept of taxing a partnership business entity. Many jurisdictions regulate partnerships and the taxation thereof differently.Common LawMany common law jurisdictions apply a concept called flow through taxation to partnerships.… … Wikipedia
Controlled Foreign Corporation — Taxation An aspect of fiscal policy … Wikipedia
FTE — Possible meanings: *Failure to extract refers to the failure of a firearm to properly extract the casing of a fired cartridge when the action is cycled. *Fine Tooned Engineering (FTe) *Florida s Turnpike Enterprise *Flows to equity *Folding Text… … Wikipedia
