扣除

The New Law regulates that leasing expenses incurred for fixed assets under operating leases can be deducted evenly over the leasing period; where leasing expenses incur for fixed assets under finance leases, depreciation expenses shall be accrued on the portion of such lease which constitutes the value of fixed assets in accordance with relevant provisions, and shall be depreciated and deducted in installment.

新法规定，以经营租赁方式租入固定资产发生的租赁费，按照租赁期限均匀扣除；以融资租赁方式租入固定资产发生的租赁费，按照规定构成融资租入固定资产价值的部分应当提取折旧费用，分期扣除。

This software package is of the following capabilities: top view display, line plot, net plot, surface plot, section analysis, background plane reduction, zoom, 1-D or 2-D Fourier transformation, power density analysis, restoration of STM images, smoothing, low pass or high pass filter, BMP file output, printing images etc.

STM图象是三维数字图象，考虑到其它自制仪器的需要，编写了通用三维图象处理软件，其中包括：黑白灰度、伪彩色顶视图显示，三维线形图、网格图显示，真三维立体图显示，剖面线分析，背景平面扣除和斜面校正，灰度直方图平坦化，卷积滤波边缘增强，选区放大和插值处理，一维、二维Fourier变换，功率谱分析，STM图象复原，噪声扣除和STM图象格式文件输出，打印等。

First, on the basis of the theory of fairness and efficiency in tax, expense deducting is analyzed referring to the juristic principle, which provides theoretical basis and reference for the adjustment in expense deducting system. Second, by the method of induction and comparing, the author analyzes and introduces the expense deducting system in other countries or regions. Third, defects which exist in current expense deducting system of individual income tax are demonstrated. At last, connected to the reform of patterns of individual income tax, relative suggestions regarding to the adjustment of expense deducting system in our country are put forward, which is adopting mixed tax jurisdiction. The two patterns of family tax and individual tax exist at the same time and family tax should be prevailing. These two patterns can be chosen by taxpayer voluntarily. Referring to the methods in other countries and regions, the items and standard of expense deducting of individual income tax should be improved.

首先以税收的公平和效率理论为基础，结合税收扣除的法律原则，对费用扣除进行分析，为我国的费用扣除制度调整提供了理论依据及参考；其次，运用归纳比较的方法，对国外的费用扣除制度进行了分析介绍；再次，论证了我国现行个人所得税费用扣除制度存在的缺陷；最后，本文结合个税税制模式的改革，提出调整我国费用扣除制度的相关建议：实行混合制；选择家庭课税和个人课税并存的模式，以家庭课税为主，由纳税人纳税时自愿选择；参考国外的做法，完善个人所得税费用扣除项目及标准。

Any deduction of debt provided to debtor by debtee for the purpose of encouraging debtor to repay the debt in prescribed time shall be deemed as cash discount; where a cash discount is involved in the sales of merchandise, the revenues thereof shall berecognized in accordance with the amount prior to the deduction of cash discount and the cash discount shall be deducted as financial fees when actually taking place.

债权人为鼓励债务人在规定的期限内付款而向债务人提供的债务扣除属于现金折扣，销售商品涉及现金折扣的，应当按扣除现金折扣前的金额确定销售商品收入金额，现金折扣在实际发生时作为财务费用扣除。

Notwithstanding any provision to the contrary in this insurance a claim for loss or damage to any machinery , shaft, electrical equipment or wiring, boiler condenser heating coil or associated pipework, arising from any of the perils enumerated in Clause 622 to 625 inclusive above or from fire or explosion when either has originated in a machinery space, shall be subject to a deducible of Any balance remaining, after application of this deductible, with any other either has originated in a machinery space, shall be subject to the deductible in Clause 121

尽管有与本保险相反的任何规定，对于因遭遇第622项至625项列举的各项危险包括源于机舱的火灾或爆炸造成的任何机器、轴、电器设备或电线、锅炉冷凝器、暖油盘管，或附属管道的损害提起的索赔，应扣除免赔额，扣除该免赔额后的任何余额，与因同一事故或事件引起的任何其他索赔一道，应受第121款的免赔额的制约。第122 款和123款的规定，应适用于根据本条提出的任何索赔获得的赔偿及该保险赔偿所含的利息。

However, with these new focused-deductible HMO plans, the deductible is limited to specific services, such as hospital care or prescription drugs.

然而，随着这些新的重点扣除hmo计划，扣除只限于特定的服务，如医院护理或处方药品。

In the case where your itemize deductions, including home mortgage interest and property taxes, do not exceed the standard deduction amount, it is better for you to take standard deduction.

在此情况下，你列举扣除额，包括住房抵押贷款利息和房产税，不超过标准扣除额，是更好地为你采取标准扣除。

The preliminary chromatogram data were resolved with Mallat algorithm of wavelet analysis theory. This method that resetting the high frequency signals, reconstructing low frequency and then correcting the background signals in the original signal was to avoid the data skewness with negative digital points after background correction and achieve the baseline correction; according to the study and analysis of simulated data including curve background and real data of the needle-plate and free metal partials insulation defects, the method is effective; the best wavelet function of the background correction is Db5 and the best resolution times of the background correction is 8 for chromatogram data of SF_6 decomposition products, based on the calculation with different wavelet functions and resolution times.

在初步获取的气相色谱数据基础上，运用小波分析技术中的Mallat算法对色谱数据进行小波分解，采取将高频信号置零，重构低频背景信号，再用原始信号扣除背景信号的方法，并对背景信号进行纵向平移以避免扣除后出现负数据点造成色谱峰失真的题目及达到色谱图基线校正的目的；通过对含曲线背景信号的模拟色谱数据和针-板、自由金属微粒缺陷下的真实数据的计算研究表明，该方法的应用是有效的；并通过对不用小波函数和不同分解次数的背景扣除计算，确定了SF_6气体放电分解组分色谱背景扣除所选用的最佳小波函数为Db5小波和最佳分解次数为8次。

In addition to any right of setoff or recoupment provided by law, Recipient shall have the right to setoff against or to recoup from any amounts due to Provider from Recipient under this contract.

抵销/扣除 Setoff/Recoupment 除法律规定的任何抵销权或扣除权之外，接受方有权依据本合同从接受方应付提供方的服务或交付成果款项中进行抵销或扣除。

Over the years, we've been Woody-like in our thinking, attempting to increase our marketable investments in wonderful businesses, while simultaneously trying to buy similar businesses in their entirety. The following table illustrates our progress on both fronts. In the tabulation, we show the marketable securities owned per share of Berkshire at ten-year intervals. A second column lists our per-share operating earnings (before taxes and purchase-price adjustments but after interest and corporate overhead) from all other activities. In other words, the second column shows what we earned excluding the dividends, interest and capital gains that we realized from investments. Purchase-price accounting adjustments are ignored for reasons we have explained at length in previous reports and which, as an act of mercy, we won't repeat. We'll be glad to send masochists the earlier explanations, however.

多年来，我们的看法一直与伍迪一致，在努力增加我们非凡企业的投资部位的同时，也试着买下一些同样优秀企业的全部所有权，下表充分显示了我们在这两方面的进展，表中列示出在十年间Berkshire每股所拥有的股票价值以及每股在扣除利息与营业费用之后来自其它活动的营业利益(但未扣除所得税与购买法会计调整数)，换言之，后者所代表的是在扣除我们从股票投资所得的股利、利息收入与资本利得之后的盈余收益，至于购买法会计调整数不列入的原因，在以前的年报中，我们已经花了相当的篇幅解释过了，在这个地方我们就不再重复了，当然如果你有被虐待的倾向的话，我们也不介意再复述一次。

The absorption and distribution of chromium were studied in ryeusing nutrient culture technique and pot experiment.

采用不同浓度K2CrO4(0，0.4，0.8和1.2 mmol/L)的Hoagland营养液处理黑麦幼苗，测定铬在黑麦体内的亚细胞分布、铬化学形态及不同部位的积累。

By analyzing theory foundation of mathematical morphology in the digital image processing, researching morphology arithmetic of the binary Image, discussing two basic forms for the least structure element: dilation and erosion.

通过分析数学形态学在图像中的理论基础，研究二值图像的形态分析算法，探讨最小结构元素的两种基本形态：膨胀和腐蚀；分析了数学形态学复杂算法的基本原理，把数学形态学的部分并行处理理念引入到家实际应用中。