资产所得

Loss when the sale of an asset yields less than the acquisition cost.

指出售资产的所得低于资产成本所造成的损失。

But as a practical matter, most corporations amortize this asset to expense over a period of only 5

但是作为一个实务问题，大多数公司均按照所得税法的要求，仅用5年把这项资产摊入费用账户。

Article 16 In case an enterprise transfers an asset, it is permitted to deduct the net value of the asset when calculating the taxable income amount.

第十六条企业转让资产，该项资产的净值，准予在计算应纳税所得额时扣除。

If it is unlikely to obtain sufficient taxable income to offset against the benefit of the deferred income tax asset, the carrying amount of the deferred income tax assets shall be written down.

如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。

If the debtor owns land or buildings, HMRC could demand the tax bill is paid from the proceeds if the asset were sold.

如果债务人拥有的土地或建筑物， hmrc可以要求税务条例草案，是由支付所得收益，如果资产已被转卖。

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 based on revenue-expense view.

其中，应纳税暂时性差异在未来期间转回时将调增转回期间的应税所得，而可抵扣暂时性差异则调减转回期间的应税所得。从资产角度分析，一项资产的确认意味着该资产的账面价值在未来期间将以流入企业经济利益的形式收回。

B For the assets over which the enterprise has drawn a reserve fund for value decrease, depreciation or bad debt, if the taxable income has been increased at the time of filing tax returns, the enterprise shall be permitted to make an adverse tax payment adjustment regarding the write-off reserve due to disposal of the relevant assets by value recovery or transfer, for the fixed assets and intangible assets among the above mentioned assets, the deductible depreciated or amortized amount may be determined on the basis of the book value before the reserve is drawn.

企业已提取减值、跌价或坏帐准备的资产，如果申报纳税时已调增应纳税所得，因价值恢复或转让处置有关资产而冲销的准备应允许企业做相反的纳税调整；上述资产中的固定资产、无形资产，可按提取准备前的帐面价值确定可扣除的折旧或摊销金额。

Article 11 The term "liquidation income" as used in Article 55 of the EIT Law refers to the amount of total cashable values or transaction price less the net value of assets, liquidation expenses, and other relevant taxes and expenditures, etc.

第十一条企业所得税法第五十五条所称清算所得，是指企业的全部资产可变现价值或者交易价格减除资产净值、清算费用以及相关税费等后的余额。

Article 19 Where, in breach of the custody agreement, the custodian takes advantage of the stock assets of an insurance company under its custody for inappropriate gains for itself or for others, such gains shall remain with the stock assets, except as otherwise provided for in the laws and regulations.

第十九条托管人违反托管协议，利用所托管保险公司股票资产为自己或者他人谋取利益的，所得利益归于股票资产，法律、行政法规另有规定的除外。

In accordance with the contract set, the structural security of the notes corresponding to the funds through a certain degree of structure and mechanism of the full allocation of the proceeds in assets and capital preservation assets, including assets, income, the ratio of fixed-income goal of 45%(20% to 70 % Floating), the target ratio of 35% of the shares (10% and 60% floating), the real estate trust the target ratio of 10%(a maximum of 15%), commodity funds target ratio of 15%(a maximum of 15%); capital preservation assets are invested in zero-coupon notes.

按照合同规定的规定，票据的对应资金结构的安全性通过结构和在资产和资本保全资产，包括资产，所得收入全部分配机制一定程度时，固定收益率目标的45％（20％至70％浮动），有35％的股份目标比例（10％和60％的浮动），房地产信托10％的目标比例（15％最大），商品资金15％的目标比例（15％为上限）；资本保全资产投资于零息债券。

I didn't watch TV last night, because it .

昨晚我没有看电视，因为电视机坏了。

Since this year, in a lot of villages of Beijing, TV of elevator liquid crystal was removed.

今年以来，在北京的很多小区里，电梯液晶电视被撤了下来。