利润的分配

Accounting policy choices and change the accounting treatment will result in profits changes, and their impact on enterprise distribution and flows direction.

会计政策的选择与会计处理方法的改变会导致企业利润的变化，进而影响企业自己的分配以及资金的流动方向。

To establish the system of state capital budget means to establish the system to manage the collection, allocation and usage of the investment profits of the state capital.

国家必须改变对国有投资企业的管理方式，即由过去的主管企业的专业经济部门对企业的直接行政管理变为出资机构按出资多少对企业的股权管理，即由管企业变为管投资；建立国有资本预算制度，就是在公共财政之外建立国有资产投资利润的上缴、分配和使用的制度。

If taken the firms as the organization of cooperative game and taken the group rationality and discrete conditions into consideration, the distribution, based on the Shapley value of cooperative game, can meet the individual rationality and completeness conditions, and can give a more reasonable interpretation on the sources of the real firms' economic profits and the great differences between aggregate social labor incomes.

如果将企业视为合作博弈的组织，并考虑到群体理性和离散条件，按照合作博弈的夏普莱值进行分配则能够满足个体理性和完备性条件，也可以对现实中企业经济利润的来源和社会中劳动收入之间的巨大差异给予更为合理的解释。

"Securities and Futures Commission to further improve the listed companies to apply for the refinancing of listed companies when the cash dividend of standards, from less than in the past three years to achieve average annual distributable profits of 20% to 30%, and the limit on cash dividends Way."

"证券及期货事务监察委员会，以进一步提高上市公司申请再融资的上市公司的标准时，现金股利，从低于过去3年内达到每年平均20％的可分配利润的30％，而限制说，现金股利之路。"

B When any person elected or chosen as a director or officer of any corporation subject to the provisions hereof is eligible at the time of his election or selection to act for such corporation in such capacity, his eligibility to act in such capacity shall not be affected by any of the provisions hereof by reason of any change in the capital, surplus and undivided profits, or affairs of such corporation from whatever cause, until the expiration of one year from the date on which the event causing ineligibility occurred.

依据本法规定已选举为或被指定为公司董事或管理人员的人，如在其选举期内为该公司以该身份工作是合适的。在造成不适宜的事由发生后一年之后，其任职的适宜性不因任何原因导致的资本、盈余、未分配的利润的变化受本规定的影响。

This marketing change is the result of fierce market competition because the office is the result of the redistribution of profits.

这种销售方式的改变，是因为写字楼市场激烈竞争的结果，也是利润重新分配的结果。

Retained earnings (also called earned surplus or accumulated earnings or unappropriated profit)保留盈余（又称未分配盈余、盈余公积、累计盈余或保留净利）Earnings not paid out as dividends but instead reinvested in the core business or used to pay off debt.

deferred tax 递延税项（指因为采取不同会计原则而造成实际应税所得和会计利润不等的情况，最常见的情况就是根据税法采取加速折旧法，而为了报表好看又采用直线折旧法，这样造成的税差就作为负债出现。

On the undistributed profits of the company, even if the dividends paid or the undistributed profits consist wholly or partly of the profits or income arising in such other party, which may not levy taxes.

对于该公司的未分配的利润，即使支付的股息或未分配的利润全部或部分是发生于该另一方的利润或所得，该另一方也不得征收任何税收。

Years of Chinese real estate, but was staged in Hainan, a large, real estate Enlightener Hollywood blockbusters like to attend the meeting in the single-pole, hero At that time, the soul-stirring only a small number of people; in 1998, real estate was thrown after the market-oriented, there are known as real estate development was "encircled monopoly"-like, until 2002, real estate development of only 10% of the investment banks can borrow撬起leverage of the secret is no secret that the world only on indictment, when the real estate belongs to a circle Ambilight; in 2005, up to the circle containment wall finally collapsed, re-allocation of resources, every resource structure the changes are drastic changes in the pattern of a business opportunity, even if the profits of real estate development from 30% to 10%, but outside of people, here is still the land of the return on investment.

一九九三年的中国房地产，但分别在海南，一个大型，房地产启蒙好莱坞大片要出席这次会议的单相，英雄在这当时，惊心动魄，只有少数的人；在1998年，房地产被抛出后，以市场为导向，有被称为房地产开发&包围垄断&一样，直到2002年，房地产开发的只有10个％的投资银行可以借用杠杆撬起的秘密是什么秘密，世界上只有公诉，当房地产属于一个圆圈流光溢彩；在2005年，最多的圆圈，终于遏制墙倒塌，重新分配资源，每一个资源结构的变化是急剧变化的商业模式的机会，即使利润的房地产开发由30 ％至10 ％，但外面的人，这里仍然是土地上的投资回报率。

President Cristina Fernandez de Kirchner has defended the sliding-scale soy export tax as a mechanism to distribute windfall profit from soy at a time of high world prices for commodities, both for food and for biofuels.

费尔南德斯支持浮动式大豆出口税，认为在世界商品价格居高不下的情况下，浮动税制为食品及生物柴油行业提供了一种分配额外利润的方式。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。