查询词典 Ministry of Finance

in February, 2006, Ministry of Finance had issued 1 item of basic accounting standards 38 item of concrete accounting standards, symbolize adapts our country market economy development request, hastens with the international convention with business accounting the criterion system official establishment.

2006年2月，财政部发布了1项基本会计准则和38项具体会计准则，标志着适应我国市场经济发展 dDdtt 、与国际惯例趋同的企业会计准则体系正式建立。

in February, 2006, Ministry of Finance had issued 1 item of basic accounting standards and 38 item of concrete accounting standards, symbolize adapts our country market economy development request, hastens with the international convention with business accounting the criterion system official establishment.

2006年2月，财政部发布了1项基本会计准则和38项具体会计准则，标志着适应我国市场经济发展要求、与国际惯例趋同的企业会计准则体系正式建立。

By approval of the State Council, Ministry of Finance, the State Administration of Taxation decided in October 2008 9 onwards, the securities market of individual investors access to securities transactions settlement funds interest income, interest income, mutatis mutandis, savings deposits, the waiver of personal income tax levy, or the securities market of individual investors in securities transactions settlement funds in October 2008 after 9 (including the October 9) accrued interest income, personal income tax levy waiver.

由国务院，财政部批准，国家税务总局决定在10月2008年9起，个人投资者提供证券交易结算资金的利息收入，利息收入，比照储蓄存款，个人所得税的征收，或在证券交易结算资金个人投资者的证券市场在10月放弃证券市场2008年后，9（包括10月9日）的应计利息的收入，征收个人所得税豁免。

Entered in August, China's Ministry of Finance launched a heavy news, energy-saving government agencies to strengthen the work of government procurement policy to play a leading role, China will establish a government system of compulsory procurement of energy-saving products in government agencies to actively promote energy-saving products procurement priority basis , the choice of a significant part of energy-saving performance of more mature products, be enforced in the procurement.

进入八月，我国财政部推出一则重磅消息，为加强政府机构节能工作，发挥政府采购的政策导向作用，我国将建立政府强制采购节能产品制度，在积极推进政府机构优先采购节能产品的基础上，选择部分节能效果显著、性能比较成熟的产品，予以强制采购。

The use of assets for impairment adjustment of profits According to the Ministry of Finance, in 1999 and 2001 respectively, the implementation of the new accounting system, would require a total of eight Provision for impairment, in the Provision for impairment of the year, profit was not affected, and the year after back-impairment Preparations that can increase profits, some listed companies to take full advantage of this policy, previously extracted large amounts of impairment, and after a variety of meaning that those who have the impairment of assets each year restoration of the original value, so back - Have mentioned impairment, inflated profits, as for the impairment of assets and revaluation itself is difficult to define a subjective issue, after preparations for impairment from increased profits from the source.

九、利用资产减值准备调节利润根据财政部的规定，在1999年和2001年分别执行新的会计制度，共需计提八项减值准备，在计提减值准备的当年，不影响当年利润，而以后年度冲回减值准备时则可以增加当年利润，某些上市公司为充分利用这一政策，先前提取大额减值准备，而以后以各种各义说明那些已减值资产逐年恢复了原有价值，因此冲回已提减值准备，虚增利润，至于资产的减值和升值本来就是一个难以界定的主观问题，提取减值准备为以后增加利润提取了来源。

Jthe term "competent authority" meansin the case of the Sultanate of Oman, the Minister of National Economy and Supervisor of the Ministry of Finance or his authorized representative; in the case of China, the State Administration of Taxation or its authorized representative.

"主管当局"一语是指： 1。在阿曼苏丹国方面，国家经济部大臣和财政部总监，或其授权的代表； 2。在中国方面，国家税务总局或其授权的代表。

According to the Interim Regulation of the People's Republic of China on Value Added Tax (Order No.538 of the State Council, hereinafter referred to as the "Regulation"), the Detailed Rules for the Implementation of the Interim Regulation of the People's Republic of China on Value Added Tax (Order No.50 of the Ministry of Finance and the State Administration of Taxation) and the relevant spirit of the State Council, to do a good job in the consistency of the relevant value added tax policies and strengthen the administration of collection of value added tax, we hereby clarify the relevant issues concerning applying low value added tax rates and policies on collecting value added tax by the simple approach to some goods as follows

各省、自治区、直辖市、计划单列市财政厅、国家税务局，新疆生产建设兵团财务局：根据《中华人民共和国增值税暂行条例》（国务院令538号，以下简称条例）和《中华人民共和国增值税暂行条例实施细则》（财政部国家税务总局令50号）的规定和国务院的有关精神，为做好相关增值税政策规定的衔接，加强征收管理，现将部分货物适用增值税税率和实行增值税简易征收办法的有关事项明确如下

Ministry of Finance, the State Administration of Taxation decided to September 19, the adjustment of the securities transaction means the stamp duty will be present on the sale, inheritance, gift of the writing of A shares, B shares, according to assignment by 1000 one of the tax levied on the parties Securities trading stamp duty, adjusted for unilateral taxation, namely the sale, inheritance, gift of the writing of A shares, B shares, according to an assignment of transferring thousands of hours tax, one of securities trading stamp duty, no tax on the transferee.

财政部，国家税务总局决定在9月19日，证券交易是指调整印花税将在出售，继承，在A股，B股书面礼品目前，根据转让由1000年的税的征收有关各方证券交易印花税，调整为单边征税，即出售，继承，在A股，B股书写的礼物，据转让数千小时的税收任务一证券交易印花税，受让方没有税。

The application of fair value in Chinese Accounting Standa rds is full of twists. Under development of global economic integration and international coordination of accounting,Chinese standards-making institutions has realized that avoidance of fair value will lead to the set back of accounting theory. Thus, Fair value accounting is widely and deeply researched. In February 2006,the Ministry of Finance issued the new Accounting Standards System. Fair value as measurement was written in basic standard and widely applied in specific standards.

在经济全球一体化和会计国际趋同发展的大环境下，我国准则制定机构清醒地认识到，对公允价值的回避是理论上的退步，于是对公允价值进行了广泛、深入的研究。2006年2月，我国财政部发布了由一个基本准则和38个具体准则组成的新会计准则体系，首次将公允价值作为一种计量属性写入基本准则中，并且在具体准则中大量地运用了公允价值。

Department: Ministry of Finance, Ministry of Foreign Trade and Economic Cooperation incl.

发布部门：财政部，对外贸易与经济合作部（已变更，国家发展和改革委员会（含原国家发展计划委员会、原国家计划委员会

According to the clear water experiment, aeration performance of the new equipment is good with high total oxygen transfer coefficient and oxygen utilization ratio.

曝气设备的动力效率在叶轮转速为120rpm～150rpm时取得最大值，此时氧利用率和充氧能力也具有较高值。

The environmental stability of that world - including its crushing pressures and icy darkness - means that some of its most famous inhabitants have survived for eons as evolutionary throwbacks, their bodies undergoing little change.

稳定的海底环境─包括能把人压扁的压力和冰冷的黑暗─意谓海底某些最知名的栖居生物已以演化返祖的样态活了万世，形体几无变化。