Англо-русский экономический словарь.
profit-sharing ratio — PSR The ratio in which the profits or losses of a business are shared. For a partnership, the profit sharing ratios will be set out in the partnership agreement. This will show the amount, usually given as a percentage of the total profits,… … Accounting dictionary
profit-sharing ratio — PSR The ratio in which the profits or losses of a business are shared. For a partnership, the profit sharing ratios will be set out in the partnership agreement This will show the amount, usually given as a percentage of the total profits,… … Big dictionary of business and management
profit and loss appropriation account — A statement showing how the net profits or losses have been dealt with. In a company, the retained earnings brought forward is added to the net profit for the year; from this total taxation and dividends paid and proposed are deducted; other… … Accounting dictionary
profit — Most commonly, the gross proceeds of a business transaction less the costs of the transaction; i.e. net proceeds. Excess of revenues over expenses for a transaction; sometimes used synonymously with net income for the period. Gain realized from… … Black's law dictionary
Bicycle sharing system — Vélo v in Lyon … Wikipedia
Car sharing — This article deals with the short term rental of cars. For the shared use of cars by persons with similar travel needs see Carpool. Flexcar (now Zipcar) carsharing vehicles in their reserved spots, Atlanta, Georgia. Car sharing or Carsharing (in… … Wikipedia
partnership accounts — The accounts kept by a partnership. They include an appropriation account in which the profit of a partnership is shared between the partners in accordance with the partnership agreement. This may be in the form of salaries, interest on capital,… … Accounting dictionary
partnership accounts — The accounts kept by a partnership They include an appropriation account in which the profit is shared between the partners in accordance with the partnership agreement This may be in the form of salaries, interest on capital, and a share of the… … Big dictionary of business and management
Garner v Murray — A case (1904) cited in the determination of the dissolution of a partnership. If any partners have a debit balance on their capital accounts at the end of the dissolution of a partnership, they must make the necessary contribution to the… … Accounting dictionary
realizable account — An account drawn up on the dissolution of a partnership. The account is debited with the assets of the partnership and any expenses on realization; it is credited with the proceeds of any sales made. The difference between the total debits and… … Accounting dictionary
revaluation account — In a partnership to which a new partner is admitted or if an existing partner dies or retires, assets and liabilities must be revalued to their current market value. The differences between historical values and the revaluations are debited or… … Accounting dictionary
