| 单词 | appropriation |
| 释义 | appropriation 1) An allocation of the net profit of an organization in its accounts. Some payments may be treated as expenses and deducted before arriving at net profit; other payments are deemed to be appropriations of profit, once that profit has been ascertained. Examples of the former are such normal trade expenses as wages and salaries of employees, motor running expenses, light and heat, and most interest payments on external finance. Appropriations of the net profit include payments of income tax or corporation tax, dividends to shareholders, transfers to reserves, and, in the case of partnerships, salaries and interest on capital paid to the partners. See also: 2) The allocation of payments to a particular debt out of several owed by a debtor to one creditor. The right to make the appropriation belongs first to the debtor but if the debtor fails to make the appropriation the creditor has the right to do so. |
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