所得税

pleads a tender

所诉的是已提供付款

所得税 (-:-) income tax | 所诉的是已提供付款 (-:-) pleads a tender | 所有权 (-:-) ownership

pledged assets

受限制资产

预付款项 Prepayments 35,043 52,331 | 受限制资产 Pledged assets 1,227,983 1,265,275 | 递延所得税资产净额-流动 Deferred income tax assets-current 51,069 42,120

pyramid schemes

(传销) pilot project(试点)

discharged military personnel(退伍军人) | pyramid schemes(传销) pilot project(试点) | Income Tax(所得税)

Submits individual physical examination result

提交个人体检报告

扣除个人所得税的工资Deducts the personal income tax the wages | 提交个人体检报告Submits individual physical examination result | 当地饮食习惯Local diet custom

offce supples

用品盘存

1253预付保险费 prepad nsurance | 1254 用品盘存 offce supples | 1255 预付所得税 prepad ncome tax

incoming auditors

收入审计(查帐)员

income tax 所得税 | incoming auditors 收入审计(查帐)员 | independent estimate 独立的估计

Review Engagements

审阅准则

Income tax expense所得税费用 | Review Engagements审阅准则 | material misstatement重大错报风险

Tax Incentives

税收优惠

[解析] 本题考核企业所得税(Corporate income tax)税收优惠(Tax incentives)的规定. 企业的下列支出,可以在计算应纳税所得额时加计扣除:(1)开发新技术、新产品、新工艺发生的研究开发费用;(2)安置残疾人员及国家鼓励安置的其他就业人员所支付的工资.

individual industrialists and businessman

个体工商业者

个人所得税 individual income tax | 个体工商业者 individual industrialists and businessman | 公务员 public servants; civil servants; government functionaries; government employees

Business Offices

营业网点

取款 withdraw | 营业网点 business offices | 征收利息所得税 levying deposit income tax

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