10:01 Nov 19, 2015 |
Romanian to English translations [Non-PRO] Bus/Financial - Accounting / insolventa | |||||||
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3 | pre-preferential tax debts & expenses |
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3 | Tax receivables |
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pre-preferential tax debts & expenses Explanation: Higher up the list than preferential creditors and, in UK law, includes any insolvency practitioner's fees, corporation and trading (income) tax, VAT, plus the first 6 months of salaried employees' wages - so only part of the 'creante salariale'. The other salary claims rank as 'unsecured' debts. Example sentence(s):
Reference: http://www.proz.com/kudoz/romanian_to_german/law_general/484... Reference: http://www.answers.com/Q/Who_are_pre-preferential_creditors |
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Tax receivables Explanation: Creantele bugetare cuprind: "creanţe bugetare, creanţele constând în impozite, taxe, contribuţii, amenzi şi alte venituri bugetare, precum şi accesoriile acestora." "For most companies and organizations, taxes are a cost of doing business and remain on the balance sheet as a liability until paid. In some situations, however, taxes can show as a receivable -- an asset -- on the balance sheet. There are several reasons this could happen. In each situation, the receivable will disappear when the tax account is resolved." La creante salariale va fi receivables from employees. Reference: http://www.accountingcoach.com/blog/receivables-accounts-rec... Reference: http://legeaz.net/dictionar-juridic/creante-bugetare |
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