摘要: A tax on businesses and industries that produce carbon dioxide through their operations. A carbon dioxide tax is designed to reduce the output of greenhouse gases and carbon dioxide, a colorless and o[阅读全文:]
摘要: An allowance that is paid out in cash, instead of being reimbursed at a later date. Employers usually give cash allowances to employees in order to cover the costs of, for example, meals and lodging. [阅读全文:]
摘要: A type of transaction in the futures market in which the cash or spot price of a commodity is below the futures contract price. Cash and carry transactions are considered arbitrage transactions.
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摘要: An award given to an employee or contestant in the form of cash. Cash awards can either be the only award option or taken in lieu of a tangible item.
Regardless of whether they are given[阅读全文:]
摘要: A taxpayer who reports income and deductions in the year that they are actually paid or received. Cash basis taxpayers cannot report receivables as income, nor deduct promissory notes as payments.
摘要: The colloquial name for the United States’ Home Star Energy Retrofit Act of 2010, which provides incentives for specific energy-efficient home improvements. The bill allocates $6 billion to be u[阅读全文:]
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A certification offered to accountants who conduct internal audits. Certified Internal Auditors (CIA) must meet several requirements to obtain this designation, such as passing a four-part exam tha[阅读全文:]
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One of the itemized deductions available for taxpayers who donate to charity. The Charitable Contributions Deduction allows taxpayers to deduct all of their contributions to qualifying charitable c[阅读全文:]
摘要: A gift made by an individual or an organization to a nonprofit organization, charity or private foundation. Charitable donations are commonly in the form of cash, but can also take the form of real es[阅读全文:]
摘要: A form of insurance coverage that replaces business income lost as a result of an event that interrupts the operations of the business, such as fire or a natural disaster. Business interruption insura[阅读全文:]