所得税

vertible Loan Stock

可转换债券

vertible Loan Stock 可转换债券 | Corporate and Personal Income Taxes 公司及个人所得税 | Corporate Communications 企业通讯

recognised

税务影响

Tax effect of temporary differences not 未确认之暂时差额之 | recognised 税务影响 - (20) | Income tax 所得税 1,117 6,596

not recognised

税项亏损

Utilisation of tax losses previously 动用先前未确认之 | not recognised 税项亏损 1,023 1,959 | Income tax at concessionary rate 按优惠税率计算之所得税 14,626 14,815

rule off

划线隔开

final return 最后确定的所得税申报表 | rule off 划线隔开 | chimney stalk 高烟囱

Bonuses payable

应付奖金

应付所得税 Income tax payable | 应付奖金 Bonuses payable | 产品质量担保负债 Estimated liabilities under product warranties

bunched income

整批收益(美所得税)

bunched cost 整批成本 | bunched income 整批收益(美所得稅) | burden 負荷,製造費用

earmarked tax

专用目的税

donation tax 赠与税 | earmarked tax 专用目的税 | earned income tax 劳物所得税

Tax Information for German Expatriates DE

德国外籍人士的税务信息

SAP 财务管理 SAP Financial Management NEW CN 51 | 德国外籍人士的税务信息Tax Information for German Expatriates DE 52 | 中国企业所得税的筹划与实务Planning and Practice CN 53

corporate guarantees

司担保

司担保 corporate guarantees | 公司所得税 corporate income tax | 公司债市场corporate debt market

Liquidating dividends

财会清算股利

应付所得税 Income tax payable | 财会清算股利 Liquidating dividends | 速动比率 Quick ratio

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