deferral, account

deferral, account
compte m de report

English-French legislative terms. 2015.

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  • Deferral — For other uses, see Deferral (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management  …   Wikipedia

  • deferral — Act of delaying, postponing or putting off @ deferral of taxes Postponement of taxes from one year to a later year. For example, individuals can defer taxes by contributing money to an individual retirement account (where contributions, as well… …   Black's law dictionary

  • deferral — Act of delaying, postponing or putting off @ deferral of taxes Postponement of taxes from one year to a later year. For example, individuals can defer taxes by contributing money to an individual retirement account (where contributions, as well… …   Black's law dictionary

  • Tax deferral — refers to instances where a taxpayer can delay paying taxes to some future period. In theory, the net taxes paid should be the same. In practice, due to the time value of money, paying taxes in future is usually preferable to paying them now.… …   Wikipedia

  • Coverdell Education Savings Account - ESA — A tax deferred trust account created by the U.S. government to assist families in funding educational expenses for beneficiaries 18 years old or younger. While more than one ESA can be set up for a single beneficiary, the total maximum… …   Investment dictionary

  • On Account — An accounting term that denotes partial payment of an amount owed or the purchase/sale of merchandise or a service on credit. For example, if a firm purchases $5,000 worth of merchandise on account, this refers to the purchase of the goods on… …   Investment dictionary

  • After-Tax Contribution — A contribution made to any designated retirement or any other account after taxes has been deducted from an individual s or companies taxable income. After tax contributions can be made on a tax deferral, and on a non tax deferral basis, pending… …   Investment dictionary

  • 401(k) — In the United States of America, a 401(k) plan allows a worker to save for retirement while deferring income taxes on the saved money and earnings until withdrawal. The employee elects to have a portion of his or her wage paid directly, or… …   Wikipedia

  • Nonqualified deferred compensation — In the United States, the question whether any compensation plan is qualified or non qualified is primarily a question of taxation under the Internal Revenue Code (IRC). Any business prefers to deduct its expenses from its income, which will… …   Wikipedia

  • Roth 401(k) — The Roth 401(k) is a type of retirement savings plan. It was authorized by the United States Congress under the Internal Revenue Code, section 402A [http://www.law.cornell.edu/uscode/html/uscode26/usc sec 26 00000402 A000 .html] , and represents… …   Wikipedia

  • Technics and Time, 1 — Technics and Time, 1: The Fault of Epimetheus (French: La technique et le temps, 1: La faute d Épiméthée ) is a book by the French philosopher Bernard Stiegler, first published by Galilée in 1994. The English translation, by George Collins and… …   Wikipedia

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