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Article 98 Enterprises which must complete procedures for tax refunds in the case of overpayments of tax may, where income in foreign currency has already been converted into Renminbi according to the foreign exchange rate, convert the amount of the tax in Renminbi to be refunded into foreign currency according to the exchange rate in effect when the tax was originally paid, and then reconvert this amount of foreign currency into Renminbi according to the foreign exchange rate at the date of issuance of the tax refund certificate.

第九十八条企业所得为外国货币并已按照外汇牌价折合成人民币缴纳税款的,发生多缴税款需要办理退税时,可以将应退的人民币税款,按照原缴纳税款时的外汇牌价折合成外国货币,再将该外国货币数额按照填开退税凭证当日的外汇牌价折合成人民币退还税款

Combined with the real situation of Chinas real estate investment fund and private fund, the paper applies the very ideas to the money circulation in housing real estate enterprises and put forward several methods to circulate money and funds, such as gradual payment mortgage, reducing balance repayment mortgage,fixed rate mortgage, renegotiable rate mortgage, rollover mortgage, shared appreciation mortgage, growing equity mortgage, adjustable rate mortgage.

结合中国房地产投资基金、私募基金呼声日高的现实情况,本文将相应的思想尝试运用于房地产业的融资中,提出了合作开发融资、工程承包融资、租赁融资、回租、回买、渐进式抵押贷款、递减式还款抵押、定息抵押、重新协议利息抵押、或滚动抵押、比例升值抵押、加快还本抵押和可调整利率抵押等多种房地产融资方式。

Through a complete cycle of raising interest rates after this week lowered interest rates for the first time, but for the time being due to the abolition of tax on bank deposits, the bank's depositors did not reduce the number of receipts, before the rate cut The one-year deposit rate of return on investment for 3.933 percent, to cut interest rates after an investment return of 3.87 percent, and 10,000 yuan a year-to-deposit interest rate reduction of only 6.30 yuan, so that the bank will cut interest rates failed to exercise any time In the stock market to the role, it may not bring immediate relief to stimulate consumption, the rentier will still be money in the bank to ease food profits.

降低首次利率,但暂时由于税银行存款,银行的存款并没有减少多少收益取消前降息的一年为3.933的百分之投资回报期存款利率,削减后的投资回报百分之3.87的利率,并万元一年来,存款利息只有6.30元,率降低,使央行将降息未能行使任何在股票市场的作用的时候,却未必会即时援助,以刺激消费,食利者仍将在银行存款,以解决粮食利润。

Under the condition that when rate obeys binomial distributing, bonds pricing theory and revenue rate of non-risk bond of China, the author computes the catastrophe bond launching price and various-rate price.

并在利率服从二项分布的假设条件下,根据债券定价原理,利用地震损失分布与我国无风险债券的收益率,推导计算出了地震巨灾债券的发行价格与不同利率途径下地震债券的时点价格。

We first discussed the TCP throughput model, presented the method of calculating the round-trip time and the loss rate by using RTCP protocol. Then we estimated the allowed transmission rate based on above results, and adjusted the transmission rate of multimedia application accordingly.

我们首先讨论了TCP的吞吐量模型,描述了通过RTCP协议估算往返传输时间和丢失率的方法,并据此计算出发送者所允许的发送速率,相应地调整多媒体应用的发送速率。

The mortality and lost tag rate of scutcheon tag is the highest of all, The fish with visible implant elastomer tag and scutcheon tag were recaptured in the same year and the recapture rate were 0.16 % and 0.64 % respectively, and there was no recapture of fish with coded wire tag. All the results showed that in the open sea area the recapture rate was low, and the wire tag was not fit for the tagging and releasing of Sparus mcicrocephalus. Otherwise, the migration area of the tagged Sparus macrocephalus was small and the longest distance was 15 nautical miles and the territorial habitat was distinct. In addition the tagged Sparus macrocephalus grow slowly in 2 months after being released and then grow faster.

结果表明:挂牌标记的死亡率和脱标率最高,荧光和挂牌标志鱼只获得当年回收,回捕率分别为0.16%和0.64%,没有捕获金属线码标志鱼,说明在开放性的水域,总体回捕结果不佳,金属线码标记法不适合黑鲷放流;标志黑鲷移动范围不大,最远不超过15海里,栖息地具有明显的区域性;标志鱼放流后2个月左右生长缓慢,此后生长加快。

Picture cards were mainly used in the illiterate or semiliterate patients and those who did not understand Putonghua, giving a satisfaction rate of 94.25%. Writing boards were mainly suitable for the educated patients with a satisfaction rate of 84.81%. Bell ringing, as a signal of non-language communication, was especially prepared for the senile and infirm patients, with a satisfaction rate of 97.37%.

结果 手势语适用于各层次患者,满意率为96.02%;图片卡主要适用于文盲或半文盲和听不懂普通话的患者,满意率为94.25%;写字板则主要适用于有一定文化水平的患者,满意率为84.81%;而摇铃主要作为年老体弱患者需要非语言交流的信号,满意率为97.37%。

Utilize debt-financing not only increase enterprise's fund, but also improve total assets profit rate when interest rate of debt is lower the profit rate of capital, which is supported by tax shielder function and financial leverage that can increase enterprise's total income, and improve enterprise' s value.

利用债务融资不仅是增加企业资金的主要渠道,而且在企业总资本盈利率大于债务资本利息率的情况下,会通过利息抵税作用和财务杠杆作用增加企业总收益,提高企业资本价值。

Some important vocabulary: building society, sight deposit, floating rate, base rate, current account, instant savings account, LIBID rate, maturity date, commission fee, etc.; define, penalty, in/out of step with sb.

房屋互助协会将其吸收的存款主要投资于抵押贷款,但也有以部分投资于政府债券。

The weight crude material quality standard is 3 rate values: Lime saturation coefficient KH, silicic acid rate n, iron rate p.

衡量生料质量的标准是3个率值:石灰饱和系数KH、硅酸率n、铁率p。

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In the negative and interrogative forms, of course, this is identical to the non-emphatic forms.

。但是,在否定句或疑问句里,这种带有"do"的方法表达的效果却没有什么强调的意思。

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屈膝跪下。。。下跪祈祷

Nusa lembongan : Bali's sister island, coral and sand beaches, crystal clear water, surfing.

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