收入

Article 17 The term "income from equity investment such as dividend and bonus, etc."

第十七条企业所得税法第六条第项所称股息、红利等权益性投资收益，是指企业因权益性投资从被投资方取得的收入。

The officials in charge said that the exemption of income tax on dividend and bonus issues that are distributed among resident enterprises is to eliminate double taxation.

有关负责人表示，对居民企业之间的股息、红利收入免征企业所得税，是对股息、红利所得消除双重徵税的做法。

The following expenses may not be deducted from the taxable income(1) income from equity investment paid to investors such as dividend and bonus;(2) payment of enterprise income tax;(3) late payment fines;(4)penalties; fines and losses from confiscated property;(5)expenses from donations other than those aforementioned;(6)sponsorship fees;(7) expenses for non-verified provisions; and(8) other expenses irrelevant to the income obtained.

在计算应纳税所得额时，下列支出不得扣除：(1)向投资者支付的股息、红利等权益性投资收益款项；(2)企业所得税税款；(3)税收滞纳金；(4)罚金、罚款和被没收财物的损失；(5)上述规定以外的捐赠支出；(6)赞助支出；(7)未经核定的准备金支出；(8)与取得收入无关的其他支出。

When analyzing the ESO project of many enterprises in china, you will discover that most of them are just analogues to ESO. The scheme is that most of the bonus is turned to stock and the beneficiary cannot choose whether to buy or not. The criterion for distribution is the achievements of managers made in the past time, not success in the future.

然而，我国目前的市场环境和企业状况还不适应发达国家的成熟模式，从我国企业实行经理股票期权的方案设计和实施特点来看，他们所采用的只是"股票奖励"计划，是一种股票化的奖金，把奖金的大部分转作了公司的股票，受益人不能选择是否购买，实质上是依据企业和经营者过去的业绩来确定他们的期股收入，而不是面向未来的激励，它并非真正意义上的经理股票期权，二者在效果上有很大差距。

For employees, this is the total amount earned from their main employment including salary or wage, bonus, commission, overtime, housing allowance, tips and other cash allowances. New Year bonus and double pay are excluded.

对于雇员来说，则是指从主要工作所赚取的全部收入，包括薪金或工资、花红、佣金、逾时工作补薪、房屋津贴、小账及其它现金津贴，但不包括年终花红及双粮。

Bookkeeping, and in charge of AP and AR

月度的收入和成本核算，和相关的差异分析

BHis income derived from illicit activities －bookmaking, gambling, Shylocking , and questionable union activities.

他的经济收入来源于一些非法活动--赛马登记赌注、赌博、放高利贷和一些可疑的工会活动。

The run-up to the millennium saw a boomlet of effects-driven disaster epics, including 'Armageddon' and 'Deep Impact.''Independence Day' was the highest-grossing movie of 1996, taking in $300 million in the U.S.

随着千禧年的临近，特效灾难史诗片渐成主流，其中的代表作包括《绝世天劫》和《天地大冲撞》。1996年最为卖座的影片即是《独立日》，单是美国的票房收入就高达3亿美元。

The goal: bring payments to no more than 31% of a borrower's income

以不多于借贷人收入的31%支付贷款，2。

School sales generate less than 1 per cent of revenues in North America for Coca-Cola Enterprises, the group's biggest bottler and distributor.

校园销售收入在可口可乐企业(Coca-Cola Enterprises)的北美营收中所占比例不到1%。可口可乐企业是可口可乐集团最大的瓶装饮料生产商和销售商。

With Death guitarist Schuldiner adopting vocal duties, the band made a major impact on the scene.

随着死亡的吉他手Schuldiner接受主唱的职务，乐队在现实中树立了重要的影响。

But he could still end up breakfasting on Swiss-government issue muesli because all six are accused of nicking around 45 million pounds they should have paid to FIFA.

不过他最后仍有可能沦为瑞士政府&议事餐桌&上的一道早餐，因为这所有六个人都被指控把本应支付给国际足联的大约4500万英镑骗了个精光。