独资

The accounting entity concept is applied to all organization forms of business: single proprietorship , partnership and company.

会计主体概念适用于独资、合伙和公司中的任何一种组织形式。这样的行业被称为"独资所有制"。

Provision ratio as a result of the different provisions, making use of the percentage of accounts receivable balance of provision for bad debt reserve method of the enterprise, the difference between the use of double provision, many of the standard costs, income taxes, income distribution ratio in the absence of differences in the case of industries in different Allowance for bad debts using the industry method of its tax losses uneven, and the loss of the basis of fair competition.

相同情况下，以"合资"、"独资"企业计提坏账准备金可按应收账款余额的3％计报，有的还更高些。这样相比较，对"合资"、"独资"企业发生潜亏的可能性就比较小，应付市场风险能力就较强，而国有企业显然就处于劣势地位。2。坏除准备金计提混乱，造成资金流失和失控，国家收入减少。

Notice that East resonance million after the establishment of international companies, will have its assets in the country to set up independent capital company, when the new domestic Proprietary Corporation will serve as a manufacturing base and the vector domestic business, the continued use of domestic manufacturing cost advantages.

公告显示，万东共振国际公司成立后，将以其拥有的资产在国内成立独资公司，届时新的国内独资公司将作为制造基地和国内经营的载体，继续利用国内制造的成本优势。

To allow Hong Kong companies to form solely on the provision of high standards of assets owned or leased real estate services;(2) To allow Hong Kong companies to form solely on the provision of a fee or contract basis of the real estate services.

房地产。（1）允许香港公司以独资形式在内地提供涉及自有或租赁资产的高标准房地产项目服务；（2）允许香港公司以独资形式在内地提供以收费或合同为基础的房地产服务。2。

More visible WTO commitments and the provisions of CEPA, in the real estate industry, the expansion of the CEPA on Hong Kong's openness Mainland China, such as allowing Hong Kong companies to form solely on the provision of high standards of assets owned or leased real estate services to investment in the form of fees or contracts to provide Mainland-based real estate services.

比较入世承诺和CEPA的规定可见，在房地产业方面，CEPA扩大了我国内地对香港的开放度，如允许香港公司以独资形式在内地提供涉及自有或租赁资产的高标准房地产项目服务，以独资形式在内地提供以收费或合同为基础的房地产服务。

Our country's financial system requires the use of the percentage of accounts receivable balance of provision for bad debt reserve method, the ratio of its different provision, such as agricultural enterprises, construction companies, real estate development enterprise provision ratio of 1%; foreign cooperative enterprises 2 %; foreign-invested enterprises do not exceed 3%; other industries by 0.3%-0.5% Provision for bad debts reserve.

"合资"及"独资"企业与国有企业间坏账提取比率不同，加大了"合资"及"独资"企业与国有企业间的收益的差异，加大了国民收入分配的不均衡性。其原因是"独资"、"合资"企业与国有企业间应付风险能力的差距加入。我国现行财会制度规定：农业企业可按年终应收账款余额的1％计提坏账准备，工商企业应按应收账款的0.3％－0.5％计提坏账准备，对于一般企业来说，如此少的坏账准备金是难以承担坏账带来的风险的。

Chapter 4 — The Board of State-owned Single- Proprietorship Company: it should include inside directors and outside directors, etc.

比较国际上成功的国有独资公司董事会的成员设置情况，对我国的国有独资公司董事会成员设置提出了一些建议，如候选人条件、外部董事、董事会下的非常设委员会制度等。

Chapter 5 — The General Manager of State-owned Single Proprietorship Company: his recruitment should be performed in the objective, transparent and professional way.

第五章国有独资公司的总经理。从我国现状到比较国际经验，对我国国有独资公司聘任总经理的条件和程序提出一些建议，并对近几年国有资产监督管理委员会全球招聘总经理这一重大事例进行了全面客观的分析。

Thus the paper puts forward that different forms of expression should be adopted in different fields, the results are as follows: As to the Industry involving national military security, economic security and cultural security, the state-owned capital should be in the form of single proprietorship or conditional diversification, that is to say, taking the solely state-owned company as its main body. As to the strategic industry and basic industry in the vital position to the national economy, the state-owned capital should be As to the strategic competitive industry which plays an important role in development of national economy and society, the state-owned capital account for a certain proportion with the freedom to select holding shares or taking equity participation. As to the industry related to non-strategic competitive fields, state-owned capital does not necessarily exist in the form of state-owned enterprise, it can also obtain the stock right to share the benefit, and to cooperate, even compete with other capitals appropriately.

由此提出了国有资本在不同领域应采取不同的表现形式：在涉及国家军事安全、经济安全、文化安全的产业内，国有资本只能是独资或有条件的多元化，也就是以国有独资公司为主；在关系国民经济命脉的战略产业和基础产业内，国有资本必须保持控股，即还将保留相当数量的国有企业；在对国民经济和社会发展具有重要作用的战略性竞争产业内，国有资本仍要占有一定比重，但可以根据具体情况选择控股和参股；在非战略性竞争领域的产业内，国有资本不一定必须要采取国有企业的形式存在其中，完全可以以股权的形式参与进来，适度与其它性质的资本开展合作与竞争。

Chapter 6 — The Supervisory Committee of State-owned Single Proprietorship Company: it consists of the stocker supervisor, the worker supervisor, and the creditor supervisor, etc.

第六章国有独资公司的监事会。首先分析了我国监事制度实践中存在的问题，并比较了各国国有独资公司的监督机构的成功经验，从而提出一些建议，如国有独资公司监事会成员应包括股东监事、职工监事和债权人监事。另外，对各类人员在监事会中的比例也作了一些设想。

But we don't care about Battlegrounds.

但我们并不在乎沙场中的显露。

Ah! don't mention it, the butcher's shop is a horror.

啊！不用提了。提到肉，真是糟透了。