查询词典 asset income

Article 10 An enterprise shall recognize the accrued income tax of the current period and prior periods as a liability and shall recognize the part of the income tax already paid in excess of the payable amount as an asset.

第十条企业应当将当期和以前期间应交未交的所得税确认为负债，将已支付的所得税超过应支付的部分确认为资产。

Article 10 An enterprise shall recognize the accrued income tax of the current period and prior periods as a liability, and shall recognize the part of the income tax already paid minus the payable amount as an asset.

第十条 企业应当将当期和以前期间应交未交的所得税确认为负债，将已支付的所得税超过应支付的部分确认为资产。

Article 16 In case an enterprise transfers an asset, it is permitted to deduct the net value of the asset when calculating the taxable income amount.

第十六条企业转让资产，该项资产的净值，准予在计算应纳税所得额时扣除。

In late 1999, he left Samsung ITMC and worked for KTB Asset Management and Regent Asset Management as a fixed income CIO.

在1999年末，金东一先生加入KTB资产管理和代理资产管理公司，并任固定收益部CIO。

The rate of net income divided by equity is broken down into rate of asset, financial leverage, rate of sale margin rate and asset turnover.

通过西南航空公司与行业竞争对手财务指标的比较，分析净资产收益率高于行业平均水平的原因。

Studied economics or accounting knows that inspection business income, the indicator is a significant turnover rate and what the fixed asset turnover, asset turnover flow deposit loan-to-turnover ratio and so on.

学习经济学或会计知道，检查商业收入，该指标是一个重要的周转率和固定资产周转率，流动资产周转率存款贷周转率等。

In terms of administration system, under the centralized administration system, the local governments' administrative authority is very limited; from the point view of economic administration right division, as the organizer and regulator of regional economy, local governments are unable to enjoy the proper rights and interests of State-owned asset owners, the tax income division regulations are incomplete, and there is the shortage of credit bodies. Although the central government and the local governments are both State-owned asset investors, yet the central government should possess ultimate ownership. It is necessary to properly divide their property rights and particularly important to clearly define the rights and responsibilities of central government and local governments.

从行政体制看，在中央集权形式下地方所拥有的行政性权力非常有限；从经济管理分权看，地方政府作为区域性经济组织和管理者，利益主体残缺，分税制不完全，信用主体缺失；从国有资产出资人角度看，中央政府与地方政府同为国有资产出资人主体，但中央政府拥有终极所有权，合理划分各自的产权，并明确界定中央和地方政府的权利和责任变得尤其重要，也是国有资产市场化委托代理的重要环节。

In this paper, the principle of caution to start the basic theory, expounded the principle of care and the role of meaning, emphasizing the principle of caution for owners, managers, creditors, as well as the importance of accounting personnel; introduced the principle of prudent accounting practice in China and the need for careful application of the principle of the basic requirements; detailed exposition of the principle of prudent asset impairment provision, recognition and measurement of intangible assets, fixed assets depreciation method choice, the recognition and measurement of income, inventory valuation methods choice, or there are matters of identification and disclosure of the application and embodiment of the main; focused on the principle of prudent asset impairment in the recognition, the recognition and measurement of intangible assets, fixed assets depreciation method choice, revenue recognition and measurement, inventory valuation methods, or there are matters of recognition and disclosure issues that exist in reality; and on the careful application of the principle of how to correctly Suggestions: correct handling of the principle of caution to the principles and other relations, reduce the tax policy and differences in accounting policies, appropriate use of the principle of prudence, strengthen auditing and supervision, and strengthen the internal mechanism to improve the accounting standards in the application of the principle of prudent operational, financial reporting to strengthen the disclosure of information, enhance professional accountants capable of making judgments.

本文从谨慎性原则的基本理论入手，阐述了谨慎性原则的含义及作用，强调谨慎性原则对于所有者、管理者、债权人以及会计人员的重要性；介绍了谨慎性原则在我国会计实务中应用的必要性及谨慎性原则的基本要求；详细论述了谨慎性原则在计提资产减值准备、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法的选择、或有事项的确认与披露方面的主要应用和体现；着重研究了谨慎性原则在资产减值准备的确认、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法选择、或有事项的确认与披露中存在的现实问题；并提出了关于谨慎性原则如何正确运用的几点建议：正确处理谨慎性原则与其他各项原则的关系、缩小税收政策与会计政策的差异、适度运用谨慎性原则、加强审计监督，强化内在约束机制、提高会计准则中谨慎性原则应用的可操作性、加强财务报告信息披露、提高企业会计人员的职业判断能力。

According to China Everbright Bank branch in Jinan fiscal manager, said the sun set on the 5th asset management plan is "Everbright Sunshine" series of products together another silver certificate, a new work, flexible style of sound, steady income for the highest in the A-share market the prospect of not clear, the sun set on the 5th asset management plans to hedge the value of individual investors is a good choice for family financial planning, rational distribution of the assets of the ideal investment tool.

据中国光大银行济南分行理财经理表示，阳光五号集合资产管理计划是"光大阳光"系列产品银证联手的又一款全新力作，风格稳健灵活，收益稳中求高，在A股市场前景暂不明朗的情况下，阳光五号集合资产管理计划将是个人投资者避险增值的上佳选择，也是家庭理财规划、合理配置资产的理想投资工具。

Article 18 The measurement of deferred income tax assets and deferred income tax liabilities shall reflect the effect of the expected asset recovery or liability settlement method on the balance sheet day on the income taxes, i.e.

第十八条递延所得税资产和递延所得税负债的计量，应当反映资产负债表日企业预期收回资产或清偿负债方式的所得税影响，即在计量递延所得税资产和递延所得税负债时，应当采用与收回资产或清偿债务的预期方式相一致的税率和计税基础。

The absorption and distribution of chromium were studied in ryeusing nutrient culture technique and pot experiment.

采用不同浓度K2CrO4(0，0.4，0.8和1.2 mmol/L)的Hoagland营养液处理黑麦幼苗，测定铬在黑麦体内的亚细胞分布、铬化学形态及不同部位的积累。

By analyzing theory foundation of mathematical morphology in the digital image processing, researching morphology arithmetic of the binary Image, discussing two basic forms for the least structure element: dilation and erosion.

通过分析数学形态学在图像中的理论基础，研究二值图像的形态分析算法，探讨最小结构元素的两种基本形态：膨胀和腐蚀；分析了数学形态学复杂算法的基本原理，把数学形态学的部分并行处理理念引入到家实际应用中。