SUTA
SUTA - State Unemployment Tax levied on employer to provide funds for unemployed workers; rate is adjusted for employer history of layoffs, etc.
2 Min. Lesezeit
taxation
Taxation
W-2
W-2 - An annual statement provided to employees stating the amount of earnings and withholdings; assists employee in preparing their own tax returns
2 Min. Lesezeit
financial reporting
taxation
W-4
W-4 - A form filled out by an employee stating the amount of exemptions to which they are entitled for tax purposes; such exemptions bear on the amount of in...
2 Min. Lesezeit
financial reporting
taxation
Modified Accelerated Cost Recovery System (MACRS)
Modified Accelerated Cost Recovery System (MACRS) - A "depreciation" approach common to the tax code; generally permits more rapid "recovery" of asset cost than...
2 Min. Lesezeit
cost accounting
accounting fundamentals
+1
Nettolohn
nettolohn - Also known as net earnings; this is the gross pay less all applicable deductions ("take home pay")
2 Min. Lesezeit
taxation
Öffentliches Rechnungswesen
öffentliches rechnungswesen - Accounting activities provided by a person to the general public, typically relating to audit, tax and similar services
2 Min. Lesezeit
taxation
auditing
Bruttolohn
bruttolohn - Also known as gross earnings; this it is the total amount earned by an employee before any deductions
2 Min. Lesezeit
taxation
EBIT
EBIT - An analyst's calculation to reflect "earnings before interest and taxes"
2 Min. Lesezeit
taxation
EBITDA
EBITDA - An analyst's calculation to reflect "earnings before interest, taxes, depreciation, and amortization"
2 Min. Lesezeit
taxation
Ertragsteuern
ertragsteuern - Taxes that are based on the amount income; for employees such amounts must be withheld by employers and remitted to the government
2 Min. Lesezeit
financial reporting
taxation
FICA
FICA - Federal Insurance Contributions Act (also known as social security and Medicare); establishes a tax that employers must withhold and match for governm...
2 Min. Lesezeit
taxation
Form 1099
Form 1099 - A form required to be issued to an independent contractor reporting amounts paid; to assist with tax compliance issues (this form used to report ...
2 Min. Lesezeit
taxation
auditing
FUTA
FUTA - Federal Unemployment Tax levied on employer to provide funds for unemployed workers; rate is dependent on existence of SUTA and employer history of la...
2 Min. Lesezeit
taxation
Periodengerechte Steuerabgrenzung
periodengerechte steuerabgrenzung - Separately reported items like discontinued operations, prior period adjustments, and other comprehensive income, are to rep...
2 Min. Lesezeit
financial reporting
taxation
Fixe Verpflichtungskosten
fixe verpflichtungskosten - Costs that arise from an organization's commitment to engage in operations; unavoidable elements like depreciation, rent, insurance,...
2 Min. Lesezeit
cost accounting
taxation