One element will be a withholding tax on all future income generated by accounts held by overseas investors in Switzerland, which will vary from country to country. 协议条款之一是针对海外投资者在瑞士存款未来产生的所有收入征收预扣税,具体税率将随各国有所变化。
Where the annual income tax return and statement of final accounts are submitted, an audit report issued by certified public accountants registered in China shall be attached. 报送年度的所得税申报表和会计决算报表时,应附送在华登记的注册会计师的查帐报告。
Using the information from the balance sheet, the income statement and the selected accounts, we can analyze cash inflows, outflows and net flows of operating activities, investing activities, and financing activities. 利用资产负债表、损益表和某些账户提供的信息,我们可以分析经营活动、投资活动和筹资活动产生的现金流入、流出和净流量。
Therefore, the revenue and expense accounts are called the temporary accounts or the nominal accounts, which are also called the income statement accounts. 因此,收入和费用类账户被称为临时性账户或虚账户,此类账户也称为损益表账户。
An alternative method, called the income statement approach, focuses upon estimating the uncollectible accounts expense for the period. 另一种办法叫损益表法,重点放在预估当期的坏账损失上。
That hits ICBC where it hurts, given that net interest income accounts for the vast bulk of its operating income. 鉴于工行大多数营业利润来自净利差收入,这一点正中工行要害。
Are you prepared to upkeep a complete record of sales, income and expenses, accounts payable and receivables? 你准备一个完整的维修记录,销售,收入和支出,应付帐款和应收款?
In the mobile telecommunication field, the mobile data services developed quickly and its income accounts for21.0% of the total mobile telecommunication income. 在移动通信领域,移动数据业务发展迅速,其业务收入占移动通信业务收入的21.0%。
The proportion is much higher than most developed markets where non-core income usually accounts for less than 10 per cent of total profits. 该比例远远高于大多数发达市场,在这些市场中,非主营业务利润通常仅占总利润的不足10%。
Income and outlay accounts [ national accounts]: Accounts showing the receipt and disbursement of incomes by resident institutional units. 收支帐户[国民核算]:表明常驻机构单位收入和支出的帐户。
This is not a theoretical proposition but comes from the balance of payments identity linking the national income accounts on both sides. 这不是一个理论假设,而是来自于将双方国民收入账户联系在一起的国际收支同一性。
To develop knowledge and understanding of the operational aspects of maintaining accounting systems and procedures relating to invoicing, receipts and payments, recording income and expenditure, the preparation of ledger accounts, and the preparation of an initial trial balance. 学习并理解有关开具发票、收款和付款、记录收入和支出、编制分类帐帐户以及编制初期试算表的会计系统和流程的操作知识。
Yet because many of the environmental consequences are hidden from view and from our national income accounts, we sit atop ticking ecological time bombs. 然而,由于许多环境影响难以察觉,也不会表现在国家的损益表中,但事实上,我们正坐在已经引爆的生态定时炸弹上。
The basic data used to determine cash flows can be obtained from the balance sheet, the income statement and some accounts in the ledger. 确定投资活动产生的现金流量的基础性数据可以从资产负债表、损益表以及有关账户中取得。
Fixed income accounts for slightly more than a third of assets under management, so it is an important part of the mix, and one that Mr Henderson wants to expand. Threadneedle管理的资产中,固定收益所占比例略高于三分之一,因此是其中一个重要组成部分,而且韩德森希望继续扩大这块业务。
Interest and discount income a/ c discounting of accounts receivable 利息和贴现收入帐户
Through analyzing the main rival of Jilin City Telecommunication Company& CNC, the strong leading operator in the telecommunication market of the area of Jilin, we find that the income of the broadband service of CNC only accounts less than 6% of the total. 通过对吉林市电信公司的主要竞争对手&网通进行了基本分析,发现作为吉林地区电信市场上强大的主导运营商,网通的宽带业务只占总收入的不足6%。
The different objective between tax laws and accounting rules causes different income tax accounts in terms of revenue, expense, profits, assets and liabilities. 由于税法与会计制度的目的不同,在确认收益、费用、利润、资产、负债等方面存在明显差异,导致按照财务会计原则和税法计算的应税所得额不一定相同。
Design of Purchasing and Income Accounts Based on MIS 基于MIS的材料采购及收入核算设计
On the Improvement of Income Distribution and Expenditure Accounts 收入分配及支出账户的改进研究
To describe the whole process of using income, the indexes 'setup of Income Distribution and Expenditure Accounts should be more detailed than that of Physical Transaction in Flows-of-funds Accounts Statement. 收入分配及支出账户描述收入分配使用的全过程,其指标设置应该比资金流量表中实物交易部分的相关指标设置更加详细。
These accounts includes Summary flow accounts, income and capital accounts, and hybrid national accounts. 这些账户包括了综合流量账户、收入与资本账户和混合的国民账户。
The results suggest that transitory income shock is the main source of residual income inequality, which accounts for more than 60% of its variance. 研究表明,我国劳动者残差收入不平等的主要决定因素是暂时性收入冲击,其大小能解释60%以上的残差收入不平等。
What is called that the income distribution effect of investment is the theory, which the quantitative growth of the investment leads to the descending of the capital yield and all of these will make the proportion that the capital income share accounts for the national income change. 所谓投资的收入分配效应是指投资的数量增长引起资本收益率下降,从而资本收入份额占国民收入的比重会发生变化。
According to production and income approach of national accounts, the total income from primary distribution comes from production, which is the sum of value-added production from the three strata of industry. 按照国民经济生产和收入核算法,初次分配中的收入总量来源于生产,是各产业增加值的总和。
The deviation degree of government budget and final accounts ( DDG) is deviation degree between annual government budget income expend and annual government final accounts income expend, and it is a index of government budget management. 政府预决算偏离度是指政府年度预算收支同政府年度决算收支之间的差异的程度,它是反映政府预算管理水平的一个指标。
The goods trade remains surplus, the service trade and income accounts both remain deficit. 而其中货物贸易连年保持顺差,服务贸易和收益项目却均为逆差。