查询词典 accounting

A new method named Economic Value Added is based on accounting profit, but it considers the opportunity cost of equity and rectifies the distortions of important accounting message.

经济增加值方法以会计利润为基础，考虑权益资本的机会成本且对重要的会计信息失真进行校正，因此它有效地衡量了股东价值的增值。

Environmental Accounting rises from the worse of natural environmental resources and reexamining the suitability of traditional accounting to environmental factor.

环境会计是在自然环境资源逐渐恶化和重新审视传统会计对环境因素适用程度的基础上产生的。

This thesis firstly retrospects the process of the origination and development of the practice of consolidated accounting statements and the evolution of the relative accounting standards in different parts of the world.

因此，对合并会计报表基本理论问题进行研究，对于完善该理论本身，促进合并会计报表实务的发展以及指导我国相关准则的制定具有重要的理论与现实意义。

Results Of 567 investigated children, 136 had adverse reaction, accounting for 23.99%; most appeared during 5~8 days slier inoculation, occupying 73.53%; the major symptom was fever and skin rash, accounting for 57.35%.

结果 共调查567名儿童，有136人发生不良反应，发生率为23.99%；接种后第5~8天发生者最多，占73.53%；出现发热兼皮疹症状最多，占57.35%。

Also, authenticity of the accounting information shall be garanteed before stipulating the accounting standard.

本文还提出会计准则的制定前提要保证会计信息的真实性。

The centralized accounting control system can monitor and control the information of the sub-units in their accounting transacts, it is the precondition of the budget management.

集中会计监控体系就是对集团公司所属各单位的会计业务处理信息实行集中统一管理的一种制度，是全面预算管理有效实施的根本保证。

A: As is stipulated in Article 63 of the Law on the Administration of Tax Collection, tax evasion means that a taxpayer forges, alters, conceals or, without authorization, destroys accounting books or vouchers for the accounts, or overstates expenses or omits or understates incomes in the accounting books, or, after being notified by the tax authorities to make tax declaration, refuses to do so or makes false tax declaration, or fails to pay or underpays the amount of tax payable.

答：根据税收征管法第六十三条的规定，纳税人采取伪造、变造、隐匿、擅自销毁帐簿、记帐凭证，或者在帐簿上多列支出或者不列、少列收入，或者经税务机关通知申报而拒不申报或者进行虚假的申报，不缴或者少缴应纳税款的，是偷税。

"""Evasion of tax"" means that a taxpayer fails to pay or underpays the amount of tax payable through the adoption of the means of forging, revising, concealing or destroying without authorization accounting books or supporting vouchers for the accounts, or of over stating expenses or not stating or under stating income in accounting books, or of filing fraudulent tax returns."

纳税人采取伪造、变造、隐匿、擅自销毁帐簿、记帐凭证，在帐簿上多列支出或者不列、少列收入，或者进行虚假的纳税申报的手段，不缴或者少缴应纳税款的，是偷税。

"""Evasion of tax"" means that a taxpayer fails to pay or underpays the amount of tax payable through the adoption of the means of forging, revising, concealing or destroying without authorization accounting books or supporting vouchers for the accounts, or of overstating expenses or not stating or understating income in accounting books, or of filing fraudulent tax returns."

纳税人采取伪造、变造、隐匿、擅自销毁帐簿、记帐凭证，在帐簿上多列支出或者不列、少列收入，或者进行虚假的纳税申报的手段，不缴或者少缴应纳税款的，是偷税。

Tax evasion means that a taxpayer fails to pay or underpays the amount of tax payable by means of forging, altering, concealing, destroying without authorization accounting books, supporting vouchers for the accounts, by overstating expenses or not stating or understating income in accounting books, non-filing returns or filing false returns after notified by the tax department to report.

四、纳税人伪造、变造、隐匿、擅自销毁帐簿、记帐凭证，或者在帐簿上多列支出或者不列、少列收入，或者经税务机关通知申报而拒不申报或者进行虚假的纳税申报，不缴或者少缴应纳税款的，是偷税。

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。