travel and entertainment expense

travel and entertainment expense
учет, часто мн. командировочные и представительские расходы* (расходы на деловые поездки [командировки\]: транспортные расходы, затраты на питание, проживание сотрудников и т. п., а также расходы по организации развлекательных мероприятий для клиентов, напр., в случае командировки в качестве торгового представителя и т. п.; данные затраты могут вычитаться при определении налоговой базы)

* * *
расходы на командировки и прием гостей, которые могут вычитаться при определении базы налогообложения; в США в середине 1990-х гг. вычиталось из налогов 50% расходов на командировки и прием гостей, если они имели прямое отношение к бизнесу.

Англо-русский экономический словарь.

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  • travel and entertainment expense — Funds spent on business travel and entertainment that qualify for a tax deduction of 50% of the amount claimed. Bloomberg Financial Dictionary …   Financial and business terms

  • travel and entertainment account — noun an account to which salespersons or executives can charge travel and entertainment expenses • Syn: ↑expense account • Hypernyms: ↑account, ↑accounting, ↑account statement …   Useful english dictionary

  • Expense management — The system and/or systems deployed by a business to process, pay, and audit employee initiated expenses. These costs include, but are not limited to, expenses incurred for travel and entertainment. Expense management includes the policies and… …   Wikipedia

  • expense account — noun an account to which salespersons or executives can charge travel and entertainment expenses (Freq. 1) • Syn: ↑travel and entertainment account • Hypernyms: ↑account, ↑accounting, ↑account statement * * * noun, pl ⋯ accounts [count] …   Useful english dictionary

  • expense — ex‧pense [ɪkˈspens] noun 1. [countable, uncountable] ACCOUNTING an amount of money that a business or organization has to spend on something: • Most advertisers look upon advertising as an expense and not an investment, which is a mistake. • The… …   Financial and business terms

  • expense account — an account of business expenditures, as travel, hotel room, meals, and entertainment connected with work, for which an employee will be reimbursed by an employer. [1870 75] * * * …   Universalium

  • Media and Publishing — ▪ 2007 Introduction The Frankfurt Book Fair enjoyed a record number of exhibitors, and the distribution of free newspapers surged. TV broadcasters experimented with ways of engaging their audience via the Internet; mobile TV grew; magazine… …   Universalium

  • Business and Industry Review — ▪ 1999 Introduction Overview        Annual Average Rates of Growth of Manufacturing Output, 1980 97, Table Pattern of Output, 1994 97, Table Index Numbers of Production, Employment, and Productivity in Manufacturing Industries, Table (For Annual… …   Universalium

  • Stars and planetary systems in fiction — The planetary systems of stars other than the Sun and the Solar System are a staple element in much science fiction. Contents 1 Overview 1.1 The brightest stars …   Wikipedia

  • HISTORICAL SURVEY: THE STATE AND ITS ANTECEDENTS (1880–2006) — Introduction It took the new Jewish nation about 70 years to emerge as the State of Israel. The immediate stimulus that initiated the modern return to Zion was the disappointment, in the last quarter of the 19th century, of the expectation that… …   Encyclopedia of Judaism

  • Corporate travel management — Travel management or corporate travel management (CTM) is the function of managing a company’s strategic approach to travel (travel policy), the negotiations with all vendors, day today operation of the corporate travel program, traveller safety… …   Wikipedia

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