所得税

allowance for depreciation

折旧备抵

allowance for bad debts 坏帐备抵 | allowance for depreciation 折旧备抵 | allowance for income tax 所得税减免

allowance

补贴

具体说来,联邦和省的税收激励在所得税上有:资源补贴(ALLOWANCE),勘查和产前开拓支出的100%划销(WRITE-OFF),递进折旧,全部流动股票 (Flow-Through Shares)和其他减除政策与变通.

Amercement outlay

罚款支出

债务重组损失 Loss on arrangement | 罚款支出 Amercement outlay | 5701 所得税 Income tax

Amercement outlay

付款支出

loss on arrangement 债务重组损失 | amercement outlay 付款支出 | income tax 所得税

tech angst

技术顾虑

162.tax shelter : 减免所得税 | 163.tech angst : 技术顾虑 | 164.technological monopoly : 技术垄断

income tax asset was r ecognised

资产的税损

Tax losses for which no deferr ed 没有确认递延所得税 | income tax asset was r ecognised 资产的税损 375 25,977 | Utilisation of pr eviously unr ecognised 先前未确认税项亏损的使用

blue-chip rate

英国的优惠的信贷利率

牐燽lue return:蓝色所得税申报表(专供诚实的纳税人申报用) | 牐燽lue-chip rate:英国的优惠的信贷利率 | 牐燽lue laws:蓝法(指禁止在星期日从事商业交易的美国法律)

blue-chip rate

指英国的优惠的信贷利率

blue return指"蓝色所得税申报表",专供诚实的纳税人申报用, | blue-chip rate指英国的优惠的信贷利率, | blue laws(蓝法)指禁止在星期日从事商业交易的美国法律,

double-entry bookkeeping

复式薄记

double entry复式分录,复式记帐 | double-entry bookkeeping复式薄记 | double income tax relief免除双重所得税

Borrowing

借入

投资者的投资只限于可以自由交易的金融资产(如股票与债券),且不受财力的限制,并可以按照无风险利率自由借入(borrowing)借出(lending)资金. 投资者在进行证券交易时不需交纳税项(所得税、印花税等),也不发生各种交易费用(如佣金、手续费等).

functional catches：活动把手生耳

回零针 fly-back hand | 混合表 combo watch | 活动把手生耳 functional catches

parametric linear programming：参数线性规划

参数模型|parameter model | 参数线性规划|parametric linear programming | 参数最优化|parameter optimization