small loan company
small-loan company. See consumer finance company under FINANCE COMPANY.
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Search Results for: FINANCE
现金流
现金流 英语：cash flow 法语：marge brute d’autofinancement (MBA) 德语：Kapitalfluss (aus Umsatz), Cash-Flow 意大利语：cash flow, flusso di cassa 西班牙语：cash flow, flujo de caja
employee stock ownership plan
A type of profit-sharing plan that invests primarily in the employer’s stock. • Employee-stock-ownership plans receive special tax benefits and can borrow money to fund employee stock purchases, which makes them a useful corporate finance tool. IRC (26 USCA) § 4975(e)(7). — Abbr. ESOP. [Cases: Internal Revenue 3578, 4297. C.J.S. Internal Revenue §§ 294–295, 302–304.]
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national defence contribution
national defence contribution 〈英〉国防税 根据1937年《财政法》〔Finance Act〕对商业或贸易利润征收的税，1946年《财政法》将之改称利润税。 (→profits tax)
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blue list
Blue List. Securities. A daily listing (on blue paper) of secondary-market offerings of municipal bonds. “Municipal bonds available for resale in the secondary market are listed by state in The Blue List, along with such information as the number of bonds offered, issuer, maturity date, coupon rate, price, and dealer making the offering. Ratings are
selective employment tax
selective employment tax 〈英〉选择就业税 根据1966年的《财政法》〔Finance Act〕征收，与1966年的《选择就业所得税法》〔Selective Employment Payments Act〕同时公布，被1972年的《财政法》废除，为增值税〔value added tax〕所取代。选择就业税以僱员超过法定每周最低工作时间的工作为基础，向僱主征收。在生产领域，该税予以退还，有的还给予奖金，目的在于刺激生产行业中的就业，抑制服务业和非生产行业中的就业。
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property tax
A tax levied on the owner of property (esp. real property), usu. based on the property’s value. • Local governments often impose property taxes to finance school districts, municipal projects, and the like. — Also termed (specif.) land tax. Cf. income tax; EXCISE. [Cases: Taxation 57–111. C.J.S. Taxation §§ 4, 79–168, 283, 1671–1672, 1674, 1681–1692.]
nauticum fenus
nauticum fenus (naw-ti-k[schwa]m fee-n[schwa]s), n. [Greek nautikon “nautical” + Latin fenus “interest”] Roman & civil law. A loan to finance the transport of goods by sea; specif., a loan on bottomry made to a transporter of merchandise by ship. • The loan is subject to an extremely high rate of interest because it does not
quaestor
quaestor (kwes-t[schwa]r orkwees-t[schwa]r), n. [Latin] 1. Roman law. A magistrate, subordinate to the consuls or provincial governors, who maintained and administered the public money, performing tasks such as making necessary payments, receiving revenues, keeping accurate accounts, registering debts and fines, supervising the accommodation of foreign ambassadors, and financing the burials and monuments of distinguished citizens.
super-tax
super-tax n. 〈英〉附加所得税 该税种最早规定于1918年《所得税法》〔Income Tax Act〕，是指对收入超过2 500英镑以上的部分另行征收的税，1920年《财政法》〔Finance Act〕改为2 000英镑，税率由议会确定。该税种在1927年被附加累进所得税〔surtax〕取代。 (→surtax)