18 Terms
Home > Industry/Domain > Accounting > Tax
Tax
Of or relating to the fees charged by a government on a product, income, or activity; and also to the system by which they are successfully levied.
Industry: Accounting
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Tax
discount
Accounting; Tax
This term can have a number of meanings, depending on the context When used in connection with a loan, it's where the bank deducts its interest payment before giving the loan proceeds to the ...
discounted cash flow
Accounting; Tax
The application of a factor, based on the cost of the firm's capital or prevailing interest rates (with a possible adjustment for risk), to the cash inflows and outflows from a project or investment ...
discount yield
Accounting; Tax
The yield on a security sold at a discount U S treasury bills are sold at a discount The face amount is returned to the investor at maturity The annual yield is computed by dividing the discount ...
disintermediation
Accounting; Tax
When individuals (or other entities) take money out of savings accounts and put the funds in money market accounts
distress termination
Accounting; Tax
The sponsor of a defined benefit plan that does not have enough money to pay the full benefits it owes to participants and beneficiaries may terminate the plan if the sponsor is financially ...
dividend exclusion
Accounting; Tax
Regular (not S) corporations can exclude from income 70% of dividends received If the corporation owns 20% or more of the stock of the other corporation, it can exclude 80% A 100% exclusion is ...
dividend payout ratio
Accounting; Tax
The ratio of the annual dividend to the earnings of a company Stable, mature companies (such as utilities) typically have a high payout ratio
