taxable profit (income)


taxable profit (income)
 налогооблагаемая прибыль; сумма прибыли за период, рассчитанная в соответствии с налоговым законодательством и принимаемая в расчет для определения налога на прибыль; отличается от величины бухгалтерской прибыли, рассчитываемой по правилам финансового учета; разница между налогооблагаемой прибылью и бухгалтерской прибылью до налогообложения отражается на счете отсроченных налогов на прибыль [lang name="English"]Deferred Income Tax account.

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

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