ACMA定义更新

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ACMA是联合特许管理会计师的缩写。

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合格股息是指在2002年以后的纳税年度收到的普通股息,适用与净资本利得相同的5%或15%的最高税率。如适用的常规税率为25%或更高,合资格股息须受新的最高资本利得税率15%规限。如果适用的常规税率低于25%,合格股息以新的5%的最高资本利得税率为准。要符合5%或15%的最高税率,必须满足以下所有要求:a.股息必须由美国公司或合格的外国公司支付;b.该股利不是后来在股利项下列出的类型,属于不合格股利;和,c.符合适当的持有期限。以下股息为不合格股息。即使列在表格1099的1b框中,它们也不是合格的股息。b.向互助储蓄银行、合作银行、信用合作社、美国建筑和贷款协会、美国储蓄和贷款协会、联邦储蓄和贷款协会以及类似金融机构的存款支付的股息。这些款额应作为利息收入列报; c. Dividends from a corporation that is a tax-exempt organization or farmer's cooperative during the corporation's tax year in which the dividends were paid or during the corporation's previous tax year; d. Dividends paid by a corporation on employer securities that are held on the date of record by an employee stock ownership plan (ESOP) maintained by that corporation; e. Dividends on any share of stock to the extent that the shareholder is obligated (whether under a short sale or otherwise) to make related payments for positions in substantially similar or related property; and, f. Payments in lieu of dividends, but only if the shareholder knows or has reason to know that the payments are not qualified dividends.

“企业窗口”描述了会计的总体结构。

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