Dictionary of Accounting Terms Barron's Business Guides_6

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Dictionary of Accounting Terms Barrons Business Guides_6Accounting.fm Page 176 Tuesday, February 13, 2007 1:40 PMprofit-related pay 176profit-related pay / prɒfit ri leitid pei/ to go ahead The contract is progressingprofit-related pay | through various departments.noun pay including bonuses which is linkedto profit progressive /prə resiv/ adjective mov- progressive |profit retained for the year / prɒfit ri ing forward in stagesprofit retained for the year | teinid fə ðə jiə/ noun same as retained progressive tax /prə resiv t ks/ noun progressive tax |earnings a tax with a rate that increases as incomeprofit-sharing / prɒfit ʃeəriŋ/ noun 1. increasesprofit-sharingan arrangement whereby employees get a progressive taxation /prə resiv t k progressive taxation | |share of the profits of the company they seiʃ(ə)n/ noun a taxation system where taxwork for The company runs a profit-shar- levels increase as the income is higher. Alsoing scheme. 2. the practice of dividing prof- called graduated taxationits among employees prohibitive /prəυ hibitiv/ adjective with prohibitive |profit squeeze / prɒfit skwi z/ noun aprofit squeeze a price so high that you cannot afford to paystrict control of the amount of profits which it The cost of redesigning the product iscompanies can pay out as dividend prohibitive.profit-taking / prɒfit teikiŋ/ noun the project / prɒd ekt/ noun 1. a plan Sheprofit-taking projectact of selling investments to realise the has drawn up a project for developing newprofit, rather than keeping them Share markets in Europe. 2. a particular job ofprices fell under continued profit-taking. work which follows a plan We are just completing an engineering project in North ‘…some profit-taking was seen yesterday Africa. The company will start work on as investors continued to lack fresh incen- tives to renew buying activity’ [Financial the project next month. Times] project accounting / prɒd ekt ə project accounting |profit variance / prɒfit veəriəns/ noun kaυntiŋ/ noun the form of accounting inprofit variance which financial reports are produced ina discrepancy between actual profit and order to track costs on individual projectsbudgeted profit project costing / prɒd ekt kɒstiŋ/profit-volume chart / prɒfit vɒlju m project costingprofit-volume chart tʃɑ t/ noun a chart that shows how profit noun a system used for collecting informa- tion on the costs of a specific business activ-varies with changes in volume of production ity or projectprofit warning noun an announcedprofit warning ...