金融百科>> 百科分类 >> Financial Glossary-英文财经词汇 >> Taxes-税务

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Negative Gearing
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摘要: Borrowing money to buy an investment asset without receiving enough income from the investment to cover the interest expenses and other costs inolved in maintaining it. Depending on the investor's h[阅读全文:]

Negative Income Tax
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摘要: A taxation system where income subsidies are given to persons or families that are below the poverty line.
The government will send financial aid to a person who files an income tax return repo[阅读全文:]

Net Investment Income
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摘要: Income received from investment assets (before taxes) such as bonds, stocks, mutual funds, loans and other investments (less related expenses). The individual tax rate on net investment income depends[阅读全文:]

Net Loss
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摘要: The result that occurs when expenses exceed the income produced.

A person or company with a net loss has not made a profit. Newer businesses often run at a net loss for the first few yea[阅读全文:]

Net Of Tax
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摘要: An accounting figure that has been adjusted for the effects of income tax. Net of tax is most commonly calculated by taking gross figures, like the cash collected from the sale of an asset, and subtra[阅读全文:]

Mortgage Interest
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摘要: The interest charged on a loan used to purchase a residence. Mortgage interest is charged for both primary and secondary loans, home equity loans, lines of credit, and as long as the residence is used[阅读全文:]

Moving Expenses
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摘要: Potentially tax-deductible expenses that are incurred when an individual and his or her family relocates for a new job or due to the location transfer of an existing job. After certain baseline criter[阅读全文:]

Member Of Household Test
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摘要: A test that can be administered to a prospective dependent in lieu of the "relationship test". If a person does not meet the criteria to be considered a close relative by the IRS, he or she may stil[阅读全文:]

Member Of Household
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摘要: A person who is claimed as a dependent when filing year-end tax forms. Such a dependent allows a taxpayer to qualify for the dependency exemption. A member of household can be a relative or a non-rela[阅读全文:]

Mileage Allowance
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摘要: A deduction of automobile expenses for people using their vehicles for business, charity, moving, medical or any other purpose that qualifies for a deduction.

There are different categor[阅读全文:]