查询词典 gains

There are some differences in capital gains tax systems in U.S., U.K. and Australia. U.S. uses common method to calculate the capital gains, and U.K. and Australia use index method and discount method to count the capital gains. They all give some allowances on capital gains, and apply preferential tax policies to support small business.

美英澳的资本利得税模式有所不同，利得计算上美国采用常规方法，而英澳采用复杂的指数化法和折扣法，它们都给予资本利得许多宽免，积极运用税收优惠支持中小企业发展。

Levy capital gains tax on securities transactions by individuals and enterprises access to the proceeds of the sale of securities and real estate operating income achieved in the capital gains tax levy.

征收资本利得税对从事证券交易的个人与企业买卖有价证券所获得的收益以及经营不动产所取得的收益征收资本利得税。

Through capital gains tax and income tax differences between analysis and on readjustlnents in respect of the levy of a capital gains tax status and on the stock market, with emphasis on the sensitivity of meaning from the actual demonstration of levying capital profits tax on the feasibility of upcoming trends, while the levy of a capital gains tax on the limitations of China's securities, taxation should be elaborated in accordance with the tax burden of the principle of fairness for reform is to establish harmonious socialist society.

通过对资本利得税与所得税之间的差异分析和对目前我国就开征资本利得税现状及其对证券交易市场敏感性的探讨，着重从实际意义方面论证我国开征资本利得税的可行性趋势，同时提出近期开征资本利得税的局限，阐述我国证券税制应按照税负公平原则进行改革，是建立社会主义和谐社会的必然要求。

From indirect comparison of case series eidence, the procedures appear to proide similar gains in pain relief while for balloon kyphoplasty there is better documentation of gains in patient functionality and quality of life.

从病例的间接对比来看，虽然两者在疼痛缓解方面看起来没有什么差异性，但球囊扩张后凸成形术对于增进患者的功能和生活质量，文献报道有更明显的优势。

The Interpretation also lists seven circumstances under which the defendants may be deemed to "cover up or conceal the source and nature of Illegal Gains through other means", which include:(1) aiding and abetting in the Transfer of Illegal Gains through pledge, rent, sale/purchase and investment;(2) aiding and abetting in the Transfer of Illegal Gains by way of commingling with the income of cash-intensive businesses including shops, hotels and entertainment venues;(3) aiding and abetting in converting Illegal Gains into "lawful" assets through fictitious transactions, debts and credits, guarantee and incomes;(4) aiding and abetting in converting Illegal Gains by way of purchasing sweepstake and lottery tickets;(5) aiding and abetting in converting Illegal Gains into gambling proceeds through gambling;(6) aiding and abetting in carrying, transporting or mailing Illegal Gains overseas; and (7) aiding and abetting in the Transfer of Illegal Gains through means other than those set out above.

解释》还列举了将被认定为〝以其他方法掩饰、隐瞒犯罪所得及其收益的来源和性质〞的七种洗钱情形，包括：（1）通过典当、租赁、买卖、投资等方式，协助转移、转换犯罪所得及其收益的；（2）通过与商场、饭店、娱乐场所等现金密集型场所的经营收入相混合的方式，协助转移、转换犯罪所得及其收益的；（3）通过虚构交易、虚设债权债务、虚假担保、虚报收入等方式，协助将犯罪所得及其收益转换为〝合法〞财物的；（4）通过买卖彩票、奖券等方式，协助转换犯罪所得及其收益的；（5）通过赌博方式，协助将犯罪所得及其收益转换为赌博收益的；（6）协助将犯罪所得及其收益携带、运输或者邮寄出入境的；（7）通过前述规定以外的方式协助转移、转换犯罪所得及其收益的。

The results of empirical research indicates that: Nonrecurring gains have a significant positive impact on the stock price, instead nonrecurring losses don't have a significant impact on the stock price; Nonrecurring gains and losses have an obvious information noise, and nonrecurring losses have greater information noise than nonrecurring gains; Nonrecurring gains and losses of the listed companies when the absolute value of more than 10% of the return of extraordinary items have greater information noises than the companies which has the absolute value of less than 10% of the return of extraordinary items.

研究发现：对于我国经常发生非经常性损益的上市公司，其非经常性收益对股票价格有显著的影响，非经常性损失对股票价格没有显著的影响；非经常性损益具有明显的信息噪音，并且非经常性损失的信息噪音更大，非经常性收益的信息噪音不明显；非经常项目利润率绝对值为10%以上的上市公司的非经常性损益的信息噪音要比非经常项目利润率绝对值为10%以下的信息噪音大。

Firstly, reviewing and commenting on foreign and domestic literature about nonrecurring gains and losses; secondly, analyzing the definition and characteristics of nonrecurring gains and losses and the reason to form nonrecurring gains and losses; following, examining the research hypothesis using descriptive statistics and correlation analysis and regression of price and return model, furthermore optimizing the price model and return model through adding year variable and district variable which was divided according the return of the extraordinary items as dummy variables in the empirical research part.

文章先对国内外关于非经常性损益的研究现状进行回顾与述评；其次对我国关于非经常性损益的界定及其形成动机进行了分析；紧接着实证部分采用描述性统计、相关分析和运用价格模型和收益模型进行回归分析，对本文提出的研究假设进行检验，并加入年度虚拟变量和按照非经常项目利润率进行划分的区间虚拟变量对价格模型和收益模型进一步优化，使线性回归方程的拟合优度R2得到显著提高，利用优化后的模型对研究假设进一步检验。

The model is as follows: WhereE = equity Rt = net annual cash flow in period t It = interest on mortgage in period t At = amortization of mortgage in period t Tt = income tax in period t Pn = selling price at end of period t = n GT = capital gains tax payable upon sale of property in year t = n UM = unamortized mortgage in year t = n n = investment horizon, in years from the present r = internal rate of returnThis equation can be solved by an iterative procedure of successive approxi mations to "r".

模范如下是：地方E=公平Rt=网年报现金流转在朝派时期t它=权益右手击球员的左后方场地抵押在朝派时期t阿特=amortization 的抵押在朝派时期t Tt=所得税在朝派时期t Pn=卖出价格阿特时期末t=n GT=首府gains税收可以支付在上面销售的财产在朝派年t=n嗯=分期偿还抵押在朝派年t=n n=投资视界在几年中从指向r=内部器官回报率这个等式罐被解决在附近一重复的过程的连续approximations向&r&。

But if a man mark it well, it is in praise and commendation of men as it is in gettings and gains; for the proverb is true that light gains make heavy purses; for light gains come thick, whereas great come but now and then.

但他如果包装好（或译&讲究仪表或礼貌&，那就要受到人们的称赞与表扬&，如同宝石获得盈利一样；谚语说得对：&轻微的赢利制造沉重的钱袋。

Article 46 If any party operates the international liner shipping business without obtaining the operation qualification for international liner shipping, the party shall be ordered to stop the business operations by the department in charge of transportation under the State Council or the department in charge of transportation under the relevant local people's government, if there exist illegal gains they shall be confiscated, if the illegal gains are not less than 500,000 Yuan, a fine of not less than 2 times but not more than 5 times of the illegal gains shall be imposed, if there are no illegal gains or the illegal gains are less than 500,000 Yuan, a fine of not less than 200,000 Yuan but not more than 1,000,000 Yuan shall be imposed.

第四十六条未取得国际班轮运输经营资格，擅自经营国际班轮运输的，由国务院交通主管部门或者其授权的地方人民政府交通主管部门责令停止经营；有违法所得的，没收违法所得；违法所得50万元以上的，处违法所得2倍以上5倍以下的罚款；没有违法所得或者违法所得不足50万元的，处20万元以上100万元以下的罚款。

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。