查询词典 enterprise

Notwithstanding the provisions of Paragraphs 1 and 2, where a person (other than an agent with independent status to whom the provisions of Paragraph 6 apply) who is acting in one side on behalf of an enterprise of the other side, has and habitually exercises the authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in the first-mentioned side in respect of the activities which that person undertakes for the enterprise

五、虽有本条第一款和第二款的规定，当一个人（除适用第六款规定的独立代理人以外）在一方代表另一方的企业进行活动，有权并经常行使这种权力以该企业的名义签订合同，这个人为该企业进行的任何活动，应认为该企业在该一方设有常设机构。

Notwithstanding the provisions of Paragraphs 1 and 2, where a person (other than an agent of one with independent status to whom the provisions of Paragraph 6 apply) is acting in a party on behalf of an enterprise of the other party, has and habitually exercises an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in the first-mentioned party in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in Paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment.

五、虽有第一款和第二款的规定，当一个人（除适用第六款规定的独立代理人以外）在一方代表另一方的企业进行活动，有权并经常行使这种权力以该企业的名义签订合同，这个人为该企业进行的任何活动，应认为该企业在该一方设有常设机构。除非这个人通过固定营业场所进行的活动限于第四款的规定，按照该款规定，不应认为该固定营业场所是常设机构。

Where profits on which an enterprise of a Contracting State has been charged to tax in that State are also included in the profits of an enterprise of the other State and the profits so included are profits which would have accrued to that enterprise of the other State if the conditions made between the enterprises had been those which would have been made between independent enterprises dealing at arm's length, the amount included in the profits of both enterprises shall be treated for the purposes of this Article as income from a source in the other State of the enterprise of the first-mentioned State and relief shall be given accordingly under the provisions of paragraph (1) or paragraph (2) of this Article.

七、缔约国一方企业在该国已征税的利润，也包括在另一国企业的利润中，而且这些包括的利润是应计入该另一国企业的，企业之间所制订的条件又是独立企业之间在正常条件下进行交易，包括在两个企业利润中的数额，在本条中应视为该缔约国一方企业来源于该另一国的所得，按照本条第一款或第二款的规定，相应地给予减免。

This paper includes six parts: Part 1: probing into the strategy position of retail enterprise in national economy, the problems and solutions of domestic retail enterprise, the characteristic and meaning of retail enterprise tax planning, the items of taxations covered by retailed enterprise and the space of tax planning.

本文共分六个部分：第一部分：探讨了零售企业在国民经济中的战略地位、我国零售企业存在的问题与对策、零售企业税务筹划的特点和意义及零售企业涉及的主要税种及税务筹划空间。

Starting from human resources capitalization in the financial accounting, the effect of human resources capitalization upon enterprise management is analysed using comparative and analytical method. It is held that the effects are mainly shown in the contents of financial statements and the changes in structures, in current gains and losses and taxations, the enterprise cupital, enterprise financial management and enterprise operation management.

从人力资源资本化在财务核算中表征入手，运用对比分析方法，分析了人力资源资本化对企业管理的影响，认为这一影响主要表现在使财务报表的内容和结构发生变化、对当期损益与纳税的影响、对企业投资资本的影响、对企业理财的影响以及对企业经营目标的影响等方面。

Adopt the data storehouse technology , can fully utilize already some enterprise inside great capacity for liquor data resource, excavates out valuable knowledge and regulation out of , makes enterprise be able to know the value to their data better, and supports enterprise to make policy, the objective data full and accurate is experienced the marketplace competition improving enterprise combining with getting up having effect with decision-maker selfs valuable experience.

采用数据仓库技术，可以充分利用企业内部已有的海量数据资源，从中挖掘出有价值的知识和规则，使企业能够更好地认识到他们的数据的价值，并且支持企业决策，将客观详实的数据经验与决策者自身的宝贵经验有效的结合起来，提高企业的市场竞争力。

Guangzhou Guangxing Poultry Equipment Co., Ltd. is a professional manufacturer of complete sets of automatic poultry equipments for raising birds and pigs. It is up to now the only enterprise in China that has the self-supporting authority to import and export large quantities of automatic poultry equipments and at the same time has passed ISO9001 International Quality System Certificate. The company has been awarded AAA Credit Enterprise of China Foreign Trade and "Outstanding Enterprise of China Livestock Industry", and it is also the Vice-chairman Enterprise of Poultry Branch of CAAA.

广州广兴牧业设备有限公司是开发和生产工厂化、集约化养鸡、养猪等机械自动化成套畜禽饲养设备的专业公司，是国内扩大机电产品出口生产企业，也是目前国内集约化养鸡成套自动化设备大批量出口并具有自营进出口权和通过ISO9001国际质量保证体系认证的唯一企业，又是中国对外贸易诚信AAA级企业，中国畜牧行业优秀企业和中国畜牧业协会禽业分会副会长单位。

The conception of intellectual capital reflects the change of the resource of enterprises" value. How to increase value by intellectual capital management is the problem in front of all of the enterprises. However, intellectual capital evaluation, which is the first stage of intellectual capital management, has to be connected with enterprise value. Intellectual capital evaluation isn"t ought to only tell the contribution the intellectual capital creates on enterprise value at some moment, but also help high managers know the relationship between intellectual capital and enterprise value. Enterprises should know which intellectual capital is more related with enterprise value, which is the most worthy to investing and paying attention to. Enterprises should pre-estimate the dynamic change which intellectual capital contributes to enterprises value.

智力资本概念的提出实质反映的正是知识经济时代企业价值来源的变化，如何通过有效管理智力资本增加自身价值是摆在所有企业面前的紧迫问题，而作为智力资本管理首要环节的智力资本评估自然也不能脱离企业价值，有效的智力资本评估不仅应能识别出特定时点上企业拥有的智力资本对企业价值做出的贡献，更重要的是帮助企业高层管理人员更好地理解智力资本和企业总体价值之间的关系，弄清楚哪些智力资本与企业价值联系最紧密，哪些智力资本最值得重点投资和关注，预先判断智力资本对企业价值贡献的动态变化。

This article proposes the model of the knowledge management in the software enterprise - wind wheel model, we elaborate the four parts of the knowledge management in the software enterprise in detail: Enterprise culture, organizational structure, the technology of the knowledge management , knowledge staff; Simultaneously introduce the Experience Factory and the technology of the Software Agent, we introduce the Multi-Agent in the knowledge management process to help the software enterprise to better implement the knowledge management.

本文提出了在软件企业实施知识管理的模型-风轮模型，详细阐述了在软件企业实施知识管理的四部分内容：企业文化、组织结构、知识管理技术、知识型员工；同时介绍了经验工厂和Software Agent技术，在知识管理过程中引入Multi-Agent帮助软件企业更好实施知识管理。

The state-owned enterprise reform has still been the center of economic system reform. Today deepening state-owend enterprise reform is facing problems, that is to scatter enterprise laid-off workers and to re-employ the bankrupt enterprise unemployees.

一、国有企业职工再就业存在的问题[1，2]在社会保险体系比较发达的市场经济国家，劳动者失业后，由失业保险(即领取失业保险金和失业救济金)保障其基本生活，通过劳动力市场实现其再就业。

Consumer preference ; fuzzy partial ordering relation ; condorect function

消费者偏好；模糊偏序关系； condorect函数

And she doesn't have a cat, she has a Mexican hairless.

而且她不养猫，她养了一只墨西哥无毛犬。