查询词典 accrued income

The results of the research show, in our country, to agricultural income, nonsupport the conclusion of Thirlwall, but to the agriculture, wood, herding, fishery income and non- agriculture income, support the conclusion of Thirlwall.

研究的结果表明，在我国，对狭义的农业收入而言，并不支持瑟尔瓦尔的结论，而对广义的农业收入和非农收入而言，则支持瑟尔瓦尔的结论。

Part 2: The quantitative analysis of Chinese urban residents size income distribution gap and pauperization together with international comparison (chapter 2, 3, 4) This part is one of the main contents: I try to apply the worldwide used methods, such as Gini Coefficient decomposition by Shorrocks and Theil Entropy Measures by Theil, to give Chinese urban residents' whole income gap, consumption gap, income resources and structure gap, regional gap, professional and ownership gap, industrial gap a detailed decomposition and analysis, as soon as to reveal the reasons which bring about the gap.

鉴于一些经济学者对我国居民收入分配差距已作了较为系统的整体分析，所以，本文选择从城镇居民收入分配的角度，以坚持和运用马克思主义的辩证唯物主义和历史唯物主义的基本分析方法为基础，批判借鉴西方新制度学派的制度分析方法，计量经济学分析方法等，对我国城镇居民规模收入分配格局的制度变迁及其特征进行较为全面的分析。

Through the contrast between poverty household and household with average income and household with large income, this article analyzed the principal character of poverty household, including character of labor force, income, productive input and consumption.

本文还通过贫困户与全省平均水平及高收入户的对比，分析了贫困户的主要特征，包括人口和劳动力特征、收入特征、生产投入特征和生活消费特征。

The first distributing system of income mainly include:the empolyment system of ensuring each worker can get a job;the system of ensuring the three-dimensional position of distributing the income according to work and the normal increase of the wages;the establishment of the system of the owners who belong to productive factors getting the proper income by factor property right.

收入分配包括初次分配和再分配两个层次，它们相互联结，构成统一的社会分配过程，并且都受支配分配的若干基本规律的作用。然而，这两个层次的分配，所要达到的目标、运行的范围和规则又有所不同，因而其制度建设也各具特点。

In order to know Beijing urban residents' consciousness of tax-paying, recognition and sense of individual income tax and the understanding for the burden condition of individual income tax, this paper, on the basis of adopting sampling questionaire investigation method of meeting by chance, takes the methods of descriptive statistics, correlation analysis, etc. to analyze the condition of Beijing urban residents' individual income tax, and points out that the propaganda of the tax system is not good enough...

为了解北京市居民的纳税意识、对个人所得税的认识和感觉以及对个人所得税负担状况的理解，在采用偶遇抽样问卷调查方法的基础上，使用描述统计、相关分析等方法对北京市居民个人所得税状况进行了分析，针对我国个人所得税制的宣传力度不够，多数人不了解个人所得税的计算，以及统计口径不适合目前分析需要的现状，提出统计口径宏观测算方法和统计调查的改进意见，以期对北京市的税收建设有所帮助。

4Every category of temporary difference and deductible loss, the amount of the deferred income tax assets or deferred income tax liabilities which are recognized during the presentation period, and the basis for the recognition of the deferred income tax assets; and

对每一类暂时性差异和可抵扣亏损，在列报期间确认的递延所得税资产或递延所得税负债的金额，确认递延所得税资产的依据。

The estimation results show that the deferred income expense has positive relationship with earnings management, indicating that the more changes in earnings, the more possibilities that enterprise may decorate the earning level by using deferredincome tax. Additionally, the empirical result also shows that the instrument of earnings management for an enterprise usually focuses on the adjustment of recognition timing from the income and expense of the enterprise rather than the deferred income tax valuation allowances due to the temporary differences between GAAP and tax law, which is consistent with the previous studies.

实证结果发现，递延所得税费用与企业盈余管之为有显著的正向关系，表示企业盈余变动额愈大，愈可能使用递延所得税费用修饰盈余水准；实证结果同时也显示，企业真正用作为盈余管工具的部分是会计与税法规定之宽松程同而产生之暂时性差，主要从企业收入与费用认之时间点上加以调整，而非由递延所得税资产之备抵评价科目著手，此一结果则与先前之文献符合。

A: Because China has adopted the comprehensive declaration method under the schedular tax system, as long as taxes have been withheld or paid in full by an individual when obtaining the income, he/she does not need to pay more taxes but needs to submit the Individual Income Tax Declaration Form (applicable to taxpayers with annual income of Over RMB120,000) and a copy of ID card according to the requirements when declaring taxes at the end of a year.

答：由于我国目前实行的是分项税制下的综合申报办法，只要个人平常取得收入时已经足额扣缴或缴纳了税款，其年终再办理纳税申报时，只需要按照规定报送《个人所得税纳税申报表（适用于年所得12万元以上的纳税人申报）》和身份证复印件等，不需要再多缴纳税款。

Under the current schedular tax system, the income generated at different times shall not offset each other, that is to say, all income shall be taxed, and no tax is imposed if no income is generated.

由于国家目前对股票转让所得暂不征收个人所得税，国家税务总局在研究股票转让所得的申报时考虑到：个人在一个纳税年度内可能频繁发生多次股票交易，要求其逐次记载股票转让所得，无疑将增大个人自行纳税申报难度；同时考虑到在一个纳税年度内股票交易盈亏具有不确定性，所以，在明确股票转让所得申报口径时规定，一个纳税年度内股票转让所得与亏损盈亏相抵后的结果为正数的，应统计在12万元之内；考虑到一些纳税人的其他应税所得项目已经超过12万元，本身已属于高收入群体，对于一些高收入者的股票转让盈亏相抵结果为负数的，为避免炒股的"负盈余"对已超过12万元的其他各项所得的冲抵，加强税源监控，我们规定"负盈余"按"零"申报。

In addition, the Company shall provide the Investors with access to such other Company information as may be required by the Investors to determine the Company's status as a CFC to determine whether the Investors are required to report their pro rata portions of the Company's "Subpart F income" on its United States federal income tax return, or to allow the Investors to otherwise comply with applicable United States federal income tax laws.

另外，如投资人要求，则公司应向其提供公司其他资料，以确定公司的CFC身份，并籍此确定要求投资人报告其按比例分得的公司"海外贸易未分配所得"（在美国联邦所得税纳税申报单上列明，Subpart F income 的定义见法典），或是允许投资人以其他方式遵守可适用的美国联邦所得税法律。

A carrier gas such as nitrogen is directed through line 20 and valve 22 to connect with line 26 and mix with the gas sample.

如氮气之类的载体通过管线20和阀22引入，与管线26相通，与气体样品混合。

But for the most part, knaves and parasites had the command of his fortune

然而支配他的家产的大多是恶棍和寄生虫。