See also: Benefit (homonymy)

As a concept of Accounts Department, a benefit or surplus or positive Balance, comes from countable produced receipts and others higher than expenditure and others Coût S (countable loads).

The reverse (negative monetary variation) is called Déficit or loss.

These two countable shutters consist:

• is in simple flows of withdrawals or cashings, like in the case of
• the Public accounts (Budget surplus)
• and of the National accounting (surplus of the commercial Balance…),
• is, like in the case of the Income statement of a company, in:
• of the real receipts (boxed invoices) and of the calculated products (invoices to be boxed, loads paid in advance)
• of the real expenditure (paid purchases) and of the calculated costs (depreciation, provisions, invoices to be paid, not invoiced loads…)

International consolidation

The tax authorities seek to determine if the price sold by the subsidiary company in another country is close to a transaction between third because it is for the international companies (known as also multinational) an important instrument making it possible to carry out indirect transfers of benefit towards countries less taxation. It is particularly difficult when the mark constitutes a major share of the price and that the evaluation also depends on the function exerted by the company and the risk which she assumes in this country. The difficulty which borders with the policy ensures of the employment remunerated very well by high social status by the specialists.

Related articles

• intermediate Balance of management
• Clear benefit

Simple: Profit

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