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  3. Law: Taxation & Customs

contas de reserva no patrimônio líquido

English translation: current asset reserve accounts

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Portuguese term or phrase:contas de reserva no patrimônio líquido
English translation:current asset reserve accounts
Entered by: Martin Riordan

21:06 Mar 31, 2012
Portuguese to English translations [PRO]
Law/Patents - Law: Taxation & Customs / Accountancy
Portuguese term or phrase: contas de reserva no patrimônio líquido
A teor dos seguintes arestos:
“(...)
IRPJ – REDUÇÃO DO ICMS A RECOLHER – SUBVENÇÃO PARA CUSTEIO – NÃO-CARACTERIZAÇÃO – Os incentivos concedidos pelo estado da Bahia, consistentes em redução do ICMS a recolher pela via do crédito presumido, cujos valores são mantidos em não se caracterizam como subvenção para custeio a que se refere o art. 392 do RIR/99. O Parecer Normativo CST 112/78 faz interpretação em desacordo com o art. 38 do Decreto-lei nº 1.598/77, na redação que lhe foi dada pelo Decreto-lei nº 1.730/79.
(...)” (Acórdão nº 108-09.767, DOU de 02.03.2009 - grifos nossos)
Eileen Aguirre
Brazil
Local time: 14:54
current asset reserve accounts
Explanation:
My suggestion...
Selected response from:

Martin Riordan
Brazil
Local time: 14:54
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +2current asset reserve accounts
Martin Riordan
4net equity reserve accounts
Douglas Bissell


  

Answers


13 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
current asset reserve accounts


Explanation:
My suggestion...

Example sentence(s):
  • Also known as bad debt reserve, this is a contra account listed within current asset section of the balance sheet.

    Reference: http://en.wikipedia.org/wiki/Bad_debt#Doubtful_debt_reserve
Martin Riordan
Brazil
Local time: 14:54
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 90
Notes to answerer
Asker: Thanks a lot Martin.


Peer comments on this answer (and responses from the answerer)
agree  Sam Lee (X)
2 hrs
  -> Obrigado, Sammuca!
agree  Emiliano Pantoja
9 hrs
  -> Obrigado, Emiliano!
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20 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
net equity reserve accounts


Explanation:
HIH


    Reference: http://wbiconpro.com/111-Sarena.pdf
Douglas Bissell
Portugal
Local time: 18:54
Works in field
Native speaker of: English
PRO pts in category: 24
Notes to answerer
Asker: Thank you Douglas.

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