查询词典 income basis

Article 11 The computation of taxable income of an enterprise shall, in principle, be on an accrual basis.

第十一条企业应纳税所得额的计算，以权责发生制为原则。

The sales income of enterprises shall be confirmed following the principles of accrual basis and substance-over-form

a。 企业销售收入的确认遵循权责发生制原则和实质重于形式原则

Article 12 Commercial banks should explain in their notes to the accounting report the important policy of accounting and accounting estimates, including: Accounting standards, accounting year, reporting currency, accounting basis and valuation principles; Type and scope of loans; Accounting rules for investment; Scope and method of provisions against asset losses; Principle and method of income recognition; Valuation method for financial derivatives; Conversion method for foreign currency business and accounting report; Preparation method for consolidated accounting report; Valuation and depreciation method for fixed assets; Valuation method and amortization policy for intangible assets; Amortization policy for long-term deferred expenses; Accounting practice for income tax.

第十二条商业银行应在会计报表附注中说明本行的重要会计政策和会计估计，包括：会计报表编制所依据的会计准则、会计年度、记账本位币、记账基础和计价原则；贷款的种类和范围；投资核算方法；计提各项资产减值准备的范围和方法；收入确认原则和方法；衍生金融工具的计价方法；外币业务和报表折算方法；合并会计报表的编制方法；固定资产计价和折旧方法；无形资产计价及摊销政策；长期待摊费用的摊销政策；所得税的会计处理方法等。

This paper establishes a dynamic model on basis of the rate of inflation,pure income of peasants,the social security,save and deposable income of urban,analynizing the path of impulse response of the demand for life insurance to the variations by VAR model and impulse response function.

寿险需求是保险领域重要的研究课题之一，本文使用VAR模型和脉冲响应函数从二元经济视角研究了社会保障、农民纯收入、城镇人均可支配收入、通货膨胀以及储蓄等外部冲击因素对寿险需求的影响。

Special interests can form on the basis of income source, income size, industry, region, or personal characteristics.

特殊利益集团的形成是基于收入来源，收入的规模，行业，地区，还有个人的特征。

Again, in the determination of taxable income, both of accrual basis, the cost income ratio and principles.

比如，二者的计税依据都是应纳税所得额，即企业收入总额减去准予扣除项目后的余额。

This paper is the new corporate income tax law on the basis of comparison of the old and new income tax accounting and accounting, Analysis of the new criteria, the potential problem and to make recommendations accordingly, the better for readers to grasp and understand the new criteria.

本文是在以新的企业所得税法基础上，通过对比新旧所得税会计的核算和处理，剖析新准则隐含的问题，并据此提出建议，以便读者更好的掌握和了解新准则。

The income statement discloses revenues, expenses and net income on the accrual basis.

损益表是按照应计基础的要求来列报收入、费用和净收益的。

Expenses are recognised in the income statement on the basis of a direct association between the costs incurred and the earning of specific items of income.

费用应以发生的成本和特定收益项目的收入之间的直接联系为基础在收益表中予以确认。

Current literature studied income performance relation on individual basis, neglecting the aggregate effects of group preferences for income on organizational performance.

以往的相关研究主要把组织成员看作独立的主体进行分析，忽略了其他相关主体的收入偏好可能具有的影响。

On the other hand, the more important thing is because the urban housing is a kind of heterogeneity products.

另一方面，更重要的是由于城市住房是一种异质性产品。

Climate histogram is the fall that collects place measure calm value, cent serves as cross axle for a few equal interval, the area that the frequency that the value appears according to place is accumulated and becomes will be determined inside each interval, discharge the graph that rise with post, also be called histogram.

气候直方图是将所收集的降水量测定值，分为几个相等的区间作为横轴，并将各区间内所测定值依所出现的次数累积而成的面积，用柱子排起来的图形，也叫做柱状图。