净额

Net foreign exchange losses incurred during the set-up period shall be amortized based on the provisions set out in Article 39 of these Regulations and the unamortized value shall be separately disclosed under other assets in the balance sheet.

同期汇兑损失和汇兑收益相抵后，如为损失净额，应当按照本制度第三十九条的规定进行摊销，摊余价值在资产负债表其他资产类下单列项目反映

The balance of the proceeds from the alienation or disposal of fixed assets at the current price, after the net unamortized value or the residual value of the assets is deducted, shall be entered into the profit and loss account for the current year.

转让或变价处理固定资产的收入，减除未折旧的净额或残值后的差额，列为当年度的损益。

The balance of the proceeds from the alienation or disposal of a fixed asset by an enterprise, after deduction of the net undepreciated value, or the residual value of the asset and the handling fees, shall be entered into the profit and loss ccount for the current year.

第四十四条企业转让或者变价处理固定资产的收入，减除未折旧的净额或者残值及处理费用后的差额，列为当年度的损益。

Where the unguaranteed residual value for which a loss has been recognized previously is subsequently recovered, the reversal of the loss shall be limited to the amount of the loss recognized, and the interest rate implicit in the lease shall be recalculated.

已确认损失的未担保余值得以恢复的，应当在原已确认的损失金额内转回，并重新计算租赁内含利率，以后各期根据修正后的租赁投资净额和重新计算的租赁内含利率确认融资收入。

The net investment in the lease shall be the difference between the sum of the minimum lease receipts and the unguaranteed residual value in a finance lease and unrealized financing incomes.

租赁投资净额是融资租赁中最低租赁收款额及未担保余值之和与未实现融资收益之间的差额。

Sometimes the buyer deducts a commission for the agent and remits the net amount for purchase to the seller.

有时买方扣除付给代理的佣金，把购买的净额付给卖方。

With a systematic and detailed study of several periods of staff turnover cost, the paper presents the composing items of staff turnover cost: namely, the net cost of resignation, the training cost to be imposed, the immaterialized contribution and the saved salary.

在对员工流失成本计量的若干相关时间段(如培训期、期望贡献期等)进行系统的梳理和定义的基础上，分析了员工流失成本的构成项目：直接离职费用净额、待摊销的培训成本、员工离职未实现的贡献和员工离职给企业节省支付的报酬

Before you get suckered into paying big bucks to an online vendor that promises everything you've dreamed for and more , look for free help and solutions on the net instead .

在你 suckered 到支付赚大钱，以一个在线的供应商的承诺，一切您的梦想和更多的，看看免费的帮助和解决方案的净额而不是。

The dissertation is focused on the termination and close-out netting in the ISDA master agreement.

本文从提前终止和终止净额的定义开始，结合这一条款的发展过程，首先点明了其目前在场外衍生品市场中的重要地位。

It is indicated in the dissertation that it is necessary to assure the validity of the termination and close-out netting under bankruptcy because of the characters of the derivatives.

本文认为，场外金融衍生品市场的特点决定了有必要从破产法上保障提前终止和终止净额的有效性。

We have no common name for a mime of Sophron or Xenarchus and a Socratic Conversation; and we should still be without one even if the imitation in the two instances were in trimeters or elegiacs or some other kind of verse--though it is the way with people to tack on 'poet' to the name of a metre, and talk of elegiac-poets and epic-poets, thinking that they call them poets not by reason of the imitative nature of their work, but indiscriminately by reason of the metre they write in.

索夫农 、森那库斯和苏格拉底式的对话采用的模仿没有一个公共的名称；三音步诗、挽歌体或其他类型的诗的模仿也没有——人们把&诗人&这一名词和格律名称结合到一起，称之为挽歌体诗人或者史诗诗人，他们被称为诗人，似乎只是因为遵守格律写作，而非他们作品的模仿本质。

The relationship between communicative competence and grammar teaching should be that of the ends and the means.

交际能力和语法的关系应该是目标与途径的关系。