perorangan dengan pendapatan nasional dikurangi laba perusahaan (corporate profit takes), kontribusi asuransi sosial (social insurance contributions), dan bunga netto ( undistributed corporate profits ), kemudian ditambah pembayaran transfer (transfer payment) dan laba pemegang saham (dividends). e. Pendapatan Disposibel, 7/10/2014 · – undistributed profit ………. + ………. interest (i) ………. +, 5/30/1995 · No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise. Where profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article.
Pendapatan Perorangan = Pendapatan Regional – Pajak pendapatan perusahaan (corporate income taxes), keuntungan yang tidak dibagikan ( undistributed profit ), iuran kesejahteraan sosial (social security contribution), transfer yang diterima oleh rumah.
4/13/2019 · retained earnings : Accumulated past profits , not distributed in dividends, available to finance investment in assets. retained earnings : Net income that is retained by a company rather than distributed to shareholders as dividends.
Misalnya istilah house profit yang berarti laba seluruh departemen dikurangi biaya departemen yang bersangkutan yang dikurangi undistributed expenses. Dengan demikian, akuntansi keuangan hotel merupakan akuntansi departemental.
