应计收益

Accrued income Income earned but neither received nor past due.

应计收益，应收未收收益未收到也未到期的已获收入。

The increase of these current assets are deducted from net income, the increase of current liabilities such as accounts payable, accrued liabilities, income taxes payable are added to net income.

相应地，这些流动资产的增加额要从净收益中减去，像应付账款、应计负债、应付所得税等流动负债的增加额要加到净收益上。

Accrued income: Income earn ed but neither received nor past due.

应计收益，应收未收收益：未收到也未到期的已获收入。

The unitized funds are valued based on the market value of the assets of the unitized funds, including any income accrued to the unitized funds, less any mortgages or other liabilities relating to the investments of the unitized funds.

单位基金根据其拥有资产的市值而估值，包括单位基金的应计收益，扣减任何按揭或与单位基金投资有关的负债。

Taking the overall crop yields or overall net profits on the whole planned area to be maximum as the targets respectively, the paper gives calculating formulae of rational irrigation quota in accordance with that the constant term of Y=f is smaller or greater than zero and the water use coefficient of irriga...

分别以整个灌区上的总净收益和总产量最大为目标，在假定仅种植单一作物，且地力及其它因素一致的条件下，给出了与Y＝Y中的常数项a大于或小于零以及灌溉水利用系数随灌溉面积变化与否相对应的作物合理灌溉定额的计算式。

This paper systematically analyzes the temporary differences from two aspects of initial recognition and further recognition,and then summarizes the similarities and differences between temporary difference based on asset-liability view and timing difference and permanent difference b.

按照资产负债观的收益理念，会计收益与应税收益之间的差异表现为资产、负债的账面价值与其计税基础之间的差异——暂时性差异。

Commonly, original "tax basis" is book value of assets, however whether there is discrepancy for entry value and tax basis and deduction of retained earnings in certain restructuring transaction shall be taken into consideration while determining original "tax basis".

通知》虽未明确，但我们认为原"计税基础"的确定还应考虑资产取得时入账价值和计税基础是否有差异，且在某些重组交易中，还应当考虑转让方留存收益的扣除。

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。

Plunder melds and run with this jewel!

掠夺melds和运行与此宝石！

My dream is to be a crazy growing tree and extend at the edge between the city and the forest.

此刻，也许正是在通往天国的路上，我体验着这白色的晕旋。