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Article 46 Return of sales, sales allowances and sales discount shall be accounted for as deduction item of operating revenue.

第四十六条销售退回、销售折让和销售折扣，应作为营业收入的抵减项目记帐。

Company: Beijing to provide more than Sana'a International special ticket price limits module sales (not included in the price and tax, more than the price applicable to the period of stay of six months, guests: 11.1-12.31 date of the off-season, quarter-:9.11 - 10.31, season :7.1 - 9 .10) of the Company for the IATA designated a class international and domestic passenger sales agent business (sales in the international and domestic air ticket discounts and concessions).

公司说明：以上提供的北京至萨那特价国际机票价格限舱销售(且价格中未包含税金，以上价各适用于停留期半年的客人：淡季日期11.1-12.31日，平季：9.11--10.31日，旺季：7.1--9.10)本公司为国际航协指定一类国际，国内客运销售代理企业（销售国际，国内折扣及优惠机票）。

I am a professional company with an experienced sales personnel and the maintenance and after-sales service engineer team, the first time for customers to provide sales, installation, maintenance, technical advice, and other aspects of good service.

我公司备有专业的销售人员和富有经验的维修、售后服务工程师队伍，可在第一时间为客户提供销售、安装、维修、技术咨询等方面的良好服务。

Sound and efficient after-sales service system and professional after-sales service, to provide you with quality after-sales service.

完善、高效的售后服务体系和专业的售后服务人员，为您提供优质的售后服务。

The company has a high level of technical development team to ensure that the product line with technology to other countries, a high standard of quality management systems to ensure product quality and stability; a group of highly qualified engineers and sales of a number of technical services group to Provide high-quality pre-sale, sales, after-sales service.

公司现拥有一支高水平的技术开发队伍，以确保产品技术向国外看齐，一个高水平的品质管理系统，以确保产品质量稳定；一群高素质的销售工程师和多个技术服务小组，以提供优质的售前、售中、售后服务。

Sales Taxes Almost all states and many other taxing units levy a tax on sales of merchandise.8 The liability for the sales tax is incurred the sale is made.

销售税 几乎所有状态和许多其他征税单位征收在商品销售的一种税。销售税的责任被招致销售被做。

Cheng days sales manager Chen Xinhua that as a real estate sales, the launch of "property tax" after the sale of a house price decline will, where appropriate, generally speaking will attract some of the people ahead of time to buy a house, which is a real estate sales stimulation, but the "property tax" effects of the implementation will be apparent for a long time.

上海房地产经纪有限公司销售经理程天陈新华说，作为房地产销售，推出"物业税"后出售的房屋价格下降将在适当情况下，一般来说会吸引一些人提前买房子，这是一个房地产销售刺激，但"物业税"的执行情况的影响将是明显的很长一段时间。

Quarter sales this year to maintain a popular quarter of the situation, in short supply, production and sales data over the same period to reach the best level in history, some of the basic product in the first half to complete the degree in sales last year.

今年2季度开始公司销售维持1季度的火爆局面，供不应求，生产销售数据达到了历史同期最好水平，部分产品上半年基本能完成去年的销售额度。

Company: Beijing to provide more than Tupelo International special ticket price limits module sales (not included in the price and tax, more than the price applicable to the period of stay of six months, guests: 11.1-12.31 date of the off-season, quarter-:9.11 - 10.31, season :7.1 - 9 .10) of the Company for the IATA designated a class international and domestic passenger sales agent business (sales in the international and domestic air ticket discounts and concessions).

公司说明：以上提供的北京至图珀洛特价国际机票价格限舱销售(且价格中未包含税金，以上价各适用于停留期半年的客人：淡季日期11.1-12.31日，平季：9.11--10.31日，旺季：7.1--9.10)本公司为国际航协指定一类国际，国内客运销售代理企业（销售国际，国内折扣及优惠机票）。

Company: Beijing to provide more than Ulan Bator International special ticket price limits module sales (not included in the price and tax, more than the price applicable to the period of stay of six months, guests: 11.1-12.31 date of the off-season, quarter-:9.11 - 10.31, season :7.1 - 9 .10) of the Company for the IATA designated a class international and domestic passenger sales agent business (sales in the international and domestic air ticket discounts and concessions).

公司说明：以上提供的北京至乌兰巴托特价国际机票价格限舱销售(且价格中未包含税金，以上价各适用于停留期半年的客人：淡季日期11.1-12.31日，平季：9.11--10.31日，旺季：7.1--9.10)本公司为国际航协指定一类国际，国内客运销售代理企业（销售国际，国内折扣及优惠机票）。

Objective To investigate the relationship between ovum fertilization rate and sperm morphology, acrosome reaction in IVF and to explore the influence of parameters of sperm on fertilization rate.

目的 研究体外受精(in vitro fertilization，IVF)中精子形态、顶体反应与卵子受精率之间的关系，分析精子各参数在IVF受精率方面的参考意义。

A: I hear Mr. White wants to run for the Presidency!

我听说怀特先生要参加总统竞选！