查询词典 asset income

Article 14 Where the expected future cash flow of an asset involves any foreign currency, the current value of the asset shall, on the basis of the settlement currency of the future cash flow to be generated by the asset, be calculated with a discount rate applicable to this currency.

第十四条预计资产的未来现金流量涉及外币的，应当以该资产所产生的未来现金流量的结算货币为基础，按照该货币适用的折现率计算资产的现值

Asset size from the relative growth rate, the Department of添富currency B of asset size and the largest increase, reaching 866 percent, day-day governance of asset size and profit growth higher reached 720 percent.

资产的相对生长率的大小，添富货币乙部以资产规模增幅最大，达到百分之866，一天一天的资产规模和利润管理更高的增长达到百分之720。

The Allowance of Doubtful Accounts often is described as a contra-asset account or a valuation account. Both of these terms indicate that the Allowance for Doubtful Accounts has a credit balance, which is offset against the asset Accounts Receivable to produce the proper balance sheet value for this asset.

Page 59 of 122 会计英语&坏账准备&账户通常被称为备抵账户或计价账户，这两个提法都表明该账户通常表现为贷方余额，与资产账户—&应收账款&相抵消，以全面反映该项资产在资产负债表中应显示的价值。

The Allowance of Doubtful Accounts often is described as a contra-asset account or a valuation account. Both of these terms indicate that the Allowance for Doubtful Accounts has a credit balance, which is offset against the asset Accounts Receivable to produce the proper balance sheet value for this asset.

Page 59 of 122 大家网会计英语论坛 bbs.topsage.com/index_111.html 会计英语&坏账准备&账户通常被称为备抵账户或计价账户，这两个提法都表明该账户通常表现为贷方余额，与资产账户—&应收账款&相抵消，以全面反映该项资产在资产负债表中应显示的价值。

On the evening of 27, reporters had access to additional targeted Haitong Securities notice when found in the Pacific Asset Management Haitong subscribe 80,000,000 new shares, through the Pacific Life Insurance Dividends and dividend individuals subscribed for shares in 2000, ordinary life insurance products through the purchase of 6,000 shares; Taikang asset management companies through its 11 life insurance companies and investment insurance products, subscription-based account of the 8000 million for China and Thailand Asset Management Corporation, through what kind of account to subscribe to the sea's stock, is not mentioned in the notice.

11日，记者接触到更多有针对性的通知时，海通证券，太平洋资产管理公司海通找到80，000，000股新股认购，通过太平洋人寿保险股份的股息和红利在2000年认购的个人，普通的生活，通过购买股票6，000保险产品，通过其11家寿险公司和投资保险产品，基于订阅的8000中国和泰国资产管理公司，万帐户泰康资产管理公司通过什么样的帐户订阅海的股票，是没有提及通知。

On the evening of 27, reporters had access to additional targeted Haitong Securities notice when found in the Pacific Asset Management Haitong subscribe 80,000,000 new shares, through dividends and Pacific Life Insurance Personal subscription bonus shares in 2000, ordinary life insurance products through the purchase of 6,000 shares; Taikang asset management companies through its 11 life insurance companies and investment insurance products, subscription-based account of the 8000 million shares, for China and Thailand Asset management company what kind of account to subscribe to the sea's stock, is not mentioned in the notice.

11日，记者接触到更多有针对性的通知时，海通证券，太平洋资产管理公司海通找到80，000，000股新股认购，通过分红和太平洋人寿保险个人认购红股在2000年，普通的生活保险产品，通过购买股票6，000；通过其11家寿险公司和投资保险产品，基于订阅的8000万股股票，占中国和泰国资产管理公司的帐户是什么样，泰康资产管理公司认购海之股票，是没有提及通知。

The recoverable amount of an asset group shall be determined on the basis of the higher one of the net amount of the fair value of the asset minus the disposal expenses and the current value of the expected future cash flow of the asset.

资产组的可收回金额应当按照该资产组的公允价值减去处置费用后的净额与其预计未来现金流量的现值两者之间较高者确定。

The following expenses may not be deducted from the taxable income(1) income from equity investment paid to investors such as dividend and bonus;(2) payment of enterprise income tax;(3) late payment fines;(4)penalties; fines and losses from confiscated property;(5)expenses from donations other than those aforementioned;(6)sponsorship fees;(7) expenses for non-verified provisions; and(8) other expenses irrelevant to the income obtained.

在计算应纳税所得额时，下列支出不得扣除：(1)向投资者支付的股息、红利等权益性投资收益款项；(2)企业所得税税款；(3)税收滞纳金；(4)罚金、罚款和被没收财物的损失；(5)上述规定以外的捐赠支出；(6)赞助支出；(7)未经核定的准备金支出；(8)与取得收入无关的其他支出。

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 incom e 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 15 In respect of income obtained by enterprises in foreign currency, upon payment of income tax in quarterly instalments in accordance with the provisions of Article 15 of the Tax Law, taxable income shall be computed by converting the income into Renminbi according to the exchange rate quotation on the last day of the quarter.

第十五条企业所得为外国货币的，在依照税法第十五条规定分季预缴所得税时，应当按照季度最后一日的外汇牌价折合成人民币计算应纳税所得额

The circulation, consumption and reproduction of the trilogy have not only testified to its historical significance and literariness, but also invested it with new meanings.

该三部曲的流通、消费与再生产不仅验证了其历史意义及文学性，而切还赋予它以新的意义。

If he thought that he could buy me off, he would be wrong.

如果他认为他可以收买我，那他就大错特错了。