- installment method
- n.分期付款法
English-Chinese dictionary of mining (英汉矿业大词典). 2013.
installment method
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installment method — A method of accounting enabling a taxpayer to spread the recognition of gain on the sale of property over the payout period. Under this elective procedure, the seller computes the gross profit percentage from the sale (i.e., the gain divided by… … Black's law dictionary
installment method — A method of accounting enabling a taxpayer to spread the recognition of gain on the sale of property over the payout period. Under this elective procedure, the seller computes the gross profit percentage from the sale (i.e., the gain divided by… … Black's law dictionary
installment method of accounting — Installment method. Procedure applied in reflecting collection of sales price in installments. See also accounting … Black's law dictionary
installment method of accounting — Installment method. Procedure applied in reflecting collection of sales price in installments. See also accounting … Black's law dictionary
Annualized Income Installment Method — A method through which a taxpayer may reduce or eliminate any estimated tax underpayment penalty owed. The annualized income installment method calculates the installment payment that would be due if the income minus deductions earned before the… … Investment dictionary
Installment Sales Method — Installment Sale MethodThe installment sale method is an alternative to the cash method vs accrual method debate of accounting. The installment sale method allows the taxpayer to defer the inclusion of income until the payments is made in cash or … Wikipedia
Installment sale in the United States — In United States income tax law, an installment sale is generally a disposition of property where at least 1 payment is to be received after the close of the taxable year in which the disposition occurs. [usc|26|453(b)(1).] The term installment… … Wikipedia
Installment sale — An installment sale is generally a disposition of property where at least 1 payment is to be received after the close of the taxable year in which the disposition occurs. [usc|26|453(b)(1).] USAIf a taxpayer realizes income (e.g., gain) from an… … Wikipedia
Installment Sale — A method of sale that allows for partial deferral of any capital gain to future taxation years. Installment sales require the buyer to make regular payments, or installments, on an annual basis, plus interest if installment payments are to be… … Investment dictionary
installment sale — Commercial arrangement by which buyer makes initial down payment and signs a contract for payment of the balance in installments over a period of time. In accounting for such sales, the seller may either account for the profits on basis of each… … Black's law dictionary
installment sale — Commercial arrangement by which buyer makes initial down payment and signs a contract for payment of the balance in installments over a period of time. In accounting for such sales, the seller may either account for the profits on basis of each… … Black's law dictionary
