牌价

Article 15 In respect of income obtained by enterprises in foreign currency, upon payment of income tax in quarterly instalments in accordance with the provisions of Article 15 of the Tax Law, taxable income shall be computed by converting the income into Renminbi according to the exchange rate quotation on the last day of the quarter.

第十五条企业所得为外国货币的，在依照税法第十五条规定分季预缴所得税时，应当按照季度最后一日的外汇牌价折合成人民币计算应纳税所得额

In respect of income obtained by enterprises in foreign currency, when, in accordance with the provisions of Article 15 of the Tax Law, the payment of income tax in quarterly installments is made, the taxable income shall be computed by converting the income into Renminbi at the exchange rate quotation of the State Administration of Exchange Control on the last day of the quarter.

企业所得为外国货币的，在依照税法第十五条规定分季缴纳所得税时，应当按照季度最后一日的外汇牌价折合成人民币计算应纳税所得额。

6 In respect of income obtained by enterprises in foreign currencies, when, in accordance with the provisions of Article 15 of the Tax Law, the payment of income tax in quarterly installments is made, the taxable income shall be computed by converting the income into Renminbi at the exchange rate quotation of the State Administration of Exchange Control on the last day of the quarter.

企业所得为外国货币的，在依照税法第十五条规定分季缴纳所得税时，应当按照季度最后一日的外汇牌价折合成人民币计算应纳税所得额。

Provided that if the portion of the foreign currency income of the entire year has not been taxed, the taxable income in question shall be computed and converted into Renminbi at the exchange rate quotation on the last day of the tax year.

对全年未纳税的外国货币所得部分，按照年度最后一日的外汇牌价，折合成人民币计算应纳税所得额。

Provided that if the portion of the foreign currency income of the entire year for which tax has not been paid, the taxable income in question shall be computed and converted into Renminbi at the exchange rate quotation on the last day of the tax year.

对全年未纳税的外国货币所得部分，按照年度最后一日的外汇牌价，折合成人民币计算应纳税所得额。

Dollar,pound sterling,euro,japanese yen,and hong kong dollar,the types of currencies that may directly be deposited in foreign exchange accounts,aside from the above-mentioned five types,also include: canadian dollar,swiss franc,belgium franc,netherlands guilder,and australian dollar.

可直接存入外钞存款账户的货币种类有：美元、英镑、欧元、日元、港币等货币；可直接存入外汇存款账户的货币除上述五种外，还有：加拿大元、瑞士法郎、比利时法郎、荷兰盾、上海10月车牌价预测元等货币。

And then reconvert this amount of foreign currency into Renminbi according to the foreign exchange rate at the date of issuance of the tax refund certificate.

再将该外国货币数额按照填开退税凭证当日的外汇牌价折合成人民币退还税款

Because price exceeds marginal cost, an extra unit sold at the posted price means more profit for the monopolistically competitive firm.

因为垄断竞争企业的价格高于其边际成本，成本，以牌价多销售出一个单位产品就意味着利润多了。

It comes to 50 UDS at today's exchange rate.

根据今天的外汇牌价，一共是50美元。

Watch the spreads i.e., don't be bullish if inverses are narrowing.

也就是说，如果逆差在减小今日外汇牌价，不要看多。

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。