| 单词 | medium-sized group |
| 释义 | medium-sized group medium-sized group A group that meets two out of three of the following criteria for the current and preceding year, or the two preceding financial years: • the group’s net worth should not exceed £12.9 million net or £15.5 million gross; • its turnover should not exceed £25.9 million net or £31.1 million gross; • the average number of employees should not exceed 250. Formerly, a parent company was not required to prepare group accounts for a financial year in which the group headed by that parent qualified as a medium-sized group. However, for accounting periods beginning on or after 6 April 2008 medium-sized groups are no longer eligible for this exemption other than in certain specified circumstances. See alsosmall group. |
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英汉经管词典收录了6519条经济管理类英汉双解词条，基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法，是学习及工作的有利工具。