查询词典 accrued income

Also, it analyzed the similarity and difference in the relation between income satisfaction and marriage nowadays in China: among those who have been married, the average income satisfaction degree is obviously higher than those who are not married; among them, males have comparatively higher average income satisfaction, which indicates that men obtain more eudemonia factors from marriage. In China, because of the economic and mental difference between the city and the country, the relation between income satisfaction degree and marriage has manifested some diversity, mainly as follows: 1. those who divorced in rural area has the lowest average income satisfaction among all the different marrital statuses; those who divorced in urban area has the intermediate average income satisfaction.

在我国，由于城市和农村在思想上的差异和经济上的差距，收入满足度与婚姻之间的关系呈现一定的差异性，主要表现在：1、农村离婚人士的平均收入满足度在农村各种婚姻状况中处于最低水平；(来源：ABC论70文网www.abclunwen.com)城市离婚人士的平均收入满足度在城市所有婚姻状况中处于中等水平。2、城市再婚人士的平均收入满足度在城市所有婚姻状况中处于最高水平；农村再婚人士的平均收入满足度在农村所有婚姻状况中处于中等水平。3、城市未婚女性的平均收入满足度高于城市未婚男性；农村未婚女性与农村未婚男性的平均收入满足度相同。4、在农村的收入满足度调查问卷中同居一项的样本数为0。

The thesis is based on income question, forest coverage rate and grop production.to beging with, date envelopment analysis is proved that it can be applicated into grain for green in shan-bei district, and then in view of the fact, seven esential factors which have influence on the project are found out: expense of dam, expense of crop,expense of cash tree ,expense of defense tree,other economic crop,expense of grass and graziery;and the output factors include:income of gdp,pure income per captia,the area of decreasing land loss,graziery income ,crop production,income of tree,the totle income of economic crop.after the date of each facts are puted into dea model,unefficiencial decision making units found.the data that are got through adjusting unefficiencial dmus dy dea can offer guide in shanbei district upgrading of an industrial structure.at the same time ,taking into account some possible problems in or after grain for green in shan-bei district,the thesis bring out some propesal to improve the circumstance,enhance the life level and putthe relation of population,resource and circumstance into a healthy orbit.

论文以解决陕北地区的收入问题，植被问题以及粮食产量问题为出发点，首先从理论上分析了包络分析方法在陕北地区退耕还林中运用的可行性，然后结合陕北地区目前的实际情况，综合分析出影响陕北地区退耕还林的关键的七个因素作为输入指标：水利水保设施投入，农作物投入，经济林种支出，防护林支出，其它经济作物，草类支出，畜牧业投入；以退耕还林所要解决的最终问题作为输出指标：GDP收入、农民人均纯收入、水土流失减少量、牧业总产值、粮食产量、林业总产值、其他经济作物总产值。将各指标所对应的数据代入模型后，通过分析求解得出非有效的决策单元，再运用包络分析方法的一些基本原理对非有效的决策单元进行调整，由此所得的数据对陕北地区的实际投入具有很好的指导意义。同时，又针对陕北地区在退耕还林过程中以及之后可能面临的困境，提出了一些建议和对策。最终使得陕北地区的投资环境尽快得以改善，使农民尽快脱贫致富，使人口、资源、环境的关系尽快纳入良性循环的轨道上。

It should be a direction type of efficiency that the government assigns mandatorily. Under the condition of market economy, the income gap of having certain degree is rational ,it is effectual too; Of our country the main cruxeses of unfair distribution of social wealths are the unfair income assign terms and assigning process.vlndividual income tax has little effect in changing this, so it is unfit to put too much blame on the individual income tax law about the current situations of unfair distribution of social wealth; To regulate the income distributes is a system, and managing income unfair distribution should be arranged and develop simultaneously more measures too.

在市场经济条件下，有一定程度的收入差距是合理的，也是有效的；我国社会分配不公的主要症结所在是收入分配条件和分配过程不公平，个人所得税对此所能发挥的作用是极其有限的，因此不能将社会分配不公的现状过多地归责于个人所得税法，要求在指导思想和制度上提高公平特别是实质公平的程度；收入分配的调节是一个系统，治理收入分配不公也应当多措并举。

Secondly, referring to the present study on the connotation of the medium-income group and its measurement of dividing, the paper puts forward the basis and method of the sexenary division of the citizens and defines of the medium-income group as a group of people whose income is just lower than the millionaire and billionaire, Similar to the "middle class" popular in the western countries in economy and politics. As tar as the measurement is concerned, the paper sets up the measurement considering both the quality and quantity on the basis of income. From the point of view of quality, the medium-incomes should be able to pay for the real estate, life-lone education, medical care and luxurious goods all or mostly by their personal income, inheritance or loan form banks. In addition, they should be capable of keeping their income rising steadily.

其次，结合当前学术界对中等收入者的内涵及其划分标准的研究现状，本文提出城乡居民六等分的依据和方法，将本文研究视野中的中等收入者概括为一类仅次于亿万富翁和百万富翁的高收入者，在经济特征上，类似于西方世界流行的&中产阶级&；在其划分标准上，确立了以收入作为划分不同群体的依据，衡量标准采用质与量相结合的方法，从质上看，中等收入者的收入应能全部或绝大部分通过借贷、继承等方式支付房产、教育、医疗、高档消费等支出，并具有可持续增长的收入能力。

Examples of current liabilities include accounts payable, accrued wages and salaries payable, sales and excise taxes payable, income or property taxes payable, and short-term notes payable, dividends payable, estimated or accrued liabilities, the various payroll taxes liabilities and the portion of long-term debt due within one year (or the operating cycle, if longer).

流动负债的例子包括：应付账款、应计未付工资、应付销售税和货物税、应付所得税或财产税、应付短期票据、应付股利、估计或应计的负债、各种应付工薪税以及长期负债中将在下一年度内（或经营周期，视何者较长）到期的部分。

The increase of these current assets are deducted from net income, the increase of current liabilities such as accounts payable, accrued liabilities, income taxes payable are added to net income.

相应地，这些流动资产的增加额要从净收益中减去，像应付账款、应计负债、应付所得税等流动负债的增加额要加到净收益上。

After investigating the evolving of tax systems in the world and the rising of income tax in developed countries, the author suggested the way to optimizing Chinese tax revenue structure is to set up a two-main-body tax system with turnover tax and income tax. The conceived outline is to augment the income taxation, to adjust the comparative proportion between turnover tax and income tax, and hence to change the distorted tax system and set up a two-main-body one, in which turnover tax and income tax can function congenially and complementally.

在分析成因、指出弊端和改革必要性后，本文通过对税制演变的规律总结和发达国家所得税上升为主体税种的过程考察，提出优化我国税种收入结构的方向是建立双主体税种结构，总体思路是在稳定流转税收入的情况下，增加所得税的规模及在税收收入中的比重，以动态的方式改善商品流转税和所得税的相对比例，改变我国税种收入结构失衡、税制功能扭曲的现状，构建一个流转税和所得税结构协调、功能互补的双主体税种结构。

Article 72 In the event that the organizations or individuals provide the occupational-health technical services without obtaining the qualification thereof, or any healthcare agencies undertake occupational health examination and occupational-disease diagnosis without statutory approvals, the competent public health authority can order the responsible organizations or individuals to immediately stop the violating practice, and confiscate the illegal income therefrom; any organization or individual gaining an illegal income over RMB 5,000 yuan is also subject to a fine equaling 2 to 10 times of the illegal income; any organization or individual gaining no illegal income or an illegal income less than RMB 5,000 yuan is also subject to a fine between RMB 5,000 and RMB 50,000 yuan; the executives and other personnel directly responsible for the severe illegal practices are subject to such disciplinary actions as post-lowering, deposal or dismissal according to applicable regulations.

第七十二条未取得职业卫生技术服务资质认证擅自从事职业卫生技术服务的，或者医疗卫生机构未经批准擅自从事职业健康检查、职业病诊断的，由卫生行政部门责令立即停止违法行为，没收违法所得；违法所得五千元以上的，并处违法所得二倍以上十倍以下的罚款；没有违法所得或者违法所得不足五千元的，并处五千元以上五万元以下的罚款；情节严重的，对直接负责的主管人员和其他直接责任人员，依法给予降级、撤职或者开除的处分。

The personal income tax exemption volume law system as its tax revenue reduces the system, day by day also has become an important system relating to national economy and the people"s livelihood, but this system continuously has rarely had the change since 1994, but inhabitant"s income level unceasingly enhances, the price also unceasingly rises, in recent years our country promotes the housing system, the medical system, the social security system, the educational system and so on many reform measure, obviously, at present our country personal income tax exemption volume legal system and the development of economy and society are in disconformity, the function of adjusting income assignment gradually weakens, the unfair tax burden question extrudes day after day, The perfection of our country personal income tax exemption volume law system call is more and more high, the experts and the scholars also pays more and more attention to the research of this system.

个人所得税免征额法律制度作为一项税收减免制度，也日益成为了税法当中一项关乎国计民生的重要制度，但该制度自1994年以来一直鲜有变化，而居民的收入水平不断提高，物价也不断上涨，近几年来我国又推出住房制度、医疗制度、社会保障制度、教育制度等多项改革措施，显然，目前我国个人所得税免征额法律制度与经济社会的发展情况已不相适应，调节收入分配的职能逐渐削弱，税负不公的问题日渐突出，完善我国个人所得税免征额法律制度的呼声越来越高，专家和学者也越来越关注该制度的研究。

"Income from other sources" mentioned inArticle 1, paragraph 1 and paragraph 2 of the Tax Law means profits, interest, rents, income from the transfer of property, income from the provision or transfer of patents, proprietary technology, income from trademark rights and copyrights as well as other nonbusiness income.

税法第一条第一款、第二款所说的其他所得，是指利润、利息、租金、转让财产收益、提供或者转让专利权、专有技术、商标权、著作权收益以及营业外收益等所得。

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。