Expenditure shall be regarded as revenue expenditure where the benefit to the enterprise is only related to the current fiscal year; and as capital expenditure where the benefils to the enterprise last for several fiscal years. 凡支出的效益仅与本会计年度相关的,应当作为收益性支出;凡支出的效益与几个会计年度相关的,应当作为资本性支出。
These are the sources of opportunist and moral hazards behaviors in current public expenditure system. 这是目前财政支出产生机会主义和败德行为的根源。
The first would be normal current expenditure, such as spending on teachers or soldiers, which would be always covered by revenue. 第一部分为正常的经常性支出,比如教育经费或军费,这部分将始终依靠税收支付。
To support construction, Mr Osborne should bring forward investment spending, cutting current expenditure harder to make room. 奥斯本应进一步削减目前的开支,腾出资金用于加大投资支出,以支持建筑业。
To start with, people are a recurring expense, which is the worst kind But, just as in industrial countries, many large items of current expenditure were not reduced. 在创业阶段,人工成本是巨大而令人最为讨厌的经常性开支。但是,就象工业国一样,许多大宗的经常性开支并未减少。
But, just as in industrial countries, many large items of current expenditure were not reduced. 但是,就象工业国一样,许多大宗的经常性开支并未减少。
So this article will study the effect of fiscal expenditure on the current account and the feasibility of using fiscal expenditure to adjust trade balance. 所以本文试图通过研究财政支出对经常项目的影响,分析是否可以用财政支出政策调节贸易顺差。
The specialty of deflation in China, the current taxation structure and increasing expenditure demand decide that an overall tax reduction is infeasible, but the characteristics of taxation itself enables it to exert positive influence in the current circumstance. 我国通货紧缩的特殊性、现有的税制结构、日益增长的支出需求等因素决定了当前全面减税恐怕得不偿失,但是税收自身独有的特点使得其在当前环境下有所作为。
The results of co-integration test show that there exists long-term balance relationship between current account and GDP and governmental expenditure and financial deficit. 协整检验结果显示经常项目余额和国民生产总值、政府支出、财政赤字存在长期均衡关系。
Thesis bring up the main measures in how to increasing the continuing education quality, enhance enlarge conscious of the continuing education quality, satisfy the indicator system of evaluation, enlarge the plunge of current expenditure, reinforce teachers troops, enforce teaching management. 论文提出了提高继续教育质量的主要措施:增强质量意识、加强继续教育质量评估与监控、加大经费的投入、强化师资队伍、加强教学管理。
The following expenditure should be capitalized: ( 1) adding new components; ( 2) replacing the current components, and all other expenditure be expensed. 在修理支出中,应将符合下面两个条件的支出项目予以资本化:(1)增置新的部件,(2)现有部件的重置。
This chapter begins with the theoretic and practical background of current research on public expenditure management, analyzing the reasons for the research, as well as the significance of the study on the local public expenditure management. 在第1章,本文简述并分析了当前公共支出管理研究兴起的理论与现实背景及原因,阐明了地方公共支出管理研究的意义。
On the Current Situation and Reforms of Chinese Educational Expenditure 论我国教育支出的现状与改革
Discussion on Current Culture of Diet Expenditure under Globalization 论全球化语境中我国的饮食消费文化
This paper summarizes the current situation of the income and expenditure of the endowment insurance fund. It also analyzes some main factors involved in it, mainly focus on the changing of population's age structure. 本文综述养老保险基金收入与支出的结构情况,分析其主要影响因素,重点分析人口的年龄结构变化,并基于这些主要因素建立基金余额的数学模型。
Hence, reforming current expenditure management system and establishment, the new system of public finance expenditure and distribution which suits the socialist market economy obviously become the focus of finance management reform as well as the only way to improve the ability of governing and financing. 因此,改革现有的财政支出管理体制,建立与社会主义市场经济相适应的公共财政支出结构和分配体制,就成为下一步财政管理体制改革的重点,也是提高执政用财能力的必经之路。
Objective: To understand current operational economical status and expenditure structure of Community Health Services ( CHS) in GanZhou. 目的:了解赣州市社区卫生服务机构的经济收支情况及支出流向。
Based on the calculation of annual fixed expenditure and annual running cost, compares some heat and cold source schemes with annual current expenditure method. 用年经常费用法对几种冷热源方案的年固定费用和年运行费用进行了计算比较。
Through above-mentioned research, the main conclusion drawn is: 1. Argumentation of the structure of the expenditure through supporting agriculture to the finance under current expenditure structure intension analysis and public financial theory frame, have pointed out question and origin existing in the current expenditure structure; 通过对现行财政支出结构内涵的剖析和公共财政理论框架下的财政支农支出结构的论述,指出了现行财政支出结构中存在的问题及其根源;
Regarding this, this paper utilizes real diagnosis analysis and contrast analysis method, proposes our country current expenditure structure distortion condition and proposes the optimized countermeasure. 对此,运用实证分析和对比分析等方法针对我国当前财政支出结构的扭曲状况,才能进一步提出优化对策。
The purpose of this study is to describe the current situation and influence of the expenditure competition in China and give some insight in the construction of orderly expenditure competition structure. 研究目的在于正确认识我国地方政府间支出竞争现状与影响,并探讨有序支出竞争框架的构建。
Analysis of Current China Medical and Hygienic Expenditure under Public Finance 公共财政视角下中国医疗卫生支出分析
However, from "eating the financial" changes to the public finances in Wuhan City, the current structure of fiscal expenditure need to improve the apparent problem. 但是在武汉市由吃饭财政向公共财政转变的过程中,武汉市当前的财政支出结构一些急需改进的问题也显现出来了。
Then, the paper makes a depth discussion of current supply and demand environment of the ECE and the problems of the current financial expenditure Mechanism. 然后,本文深入分析当前幼儿教育供需环境以及财政支出机制存在的问题。
Jiaonan in order to meet the head of this article by studying the current social security Jiaonan expenditure financial system problems and deficiencies, the study measures to address the ways and reform objectives. 本文通过研究目前胶南市财政社会保障支出体系中存在的问题和不足,提出研究对策,解决途径和改革目标。
In current society, governmental revenue and expenditure has great impact on all aspects of social and economic development. 在现代社会,政府财政收支影响着社会经济发展的方方面面。
Thirdly, the performance of local fiscal expenditure on public safety is influenced by the current system of fiscal revenue and expenditure, as well as regional characteristics factors. 第三,地方政府公共安全财政支出的绩效总体受到当前的财政收支体制影响,但也与各地区的特质因素有关。
In the current public education expenditure system, basic education is based on local financial investment and national financial investment and educatees share the cost of higher education together with local and national finance subsidizing schools directly. 我国目前的公共教育支出,基础教育以地方财政投入为主,高等教育以国家财政投入和受教育者共同承担成本为主,地方财政和国家财政的补贴采取直接发放到学校的方式。
The current expenditure policies not only have positive effect but also have negative effect on developing circular economy. 现行支出政策对循环经济的发展既有正面影响,也有负面影响。