Consolidated profit after taxes also decreased due to lower effective income tax rate. 由于较低的有效收入税率,税后的合并利润也下降了。
In the event of invested enterprises have non-allocated profit or various funds after tax profit drawing, the invested enterprises shall not deduct aforesaid income sum from share transfer price. 同时如果被投资企业有尚未分配的利润或税后提存的各项基金等,上述留存收益金额不能从股权转让价中扣除。
Where the respective business organizations mentioned in the preceding paragraph have losses and profits, tax shall be paid on the profit remaining after the offsetting of losses against profits according to the tax rate applicable to the profit-making business organization. 前款所说的各营业机构,有盈有亏,盈亏相抵后仍有利润的,应当按有盈利的营业机构所适用的税率纳税。
Mahindra pledges 1 per cent of its profit after tax to social initiatives. 汽车集团mahindra则承诺将其税后利润的1%捐给公益项目。
They apply to authorized banks for remitting abroad their net profit after tax as well as other legitimate earnings, and to the SAEC or its branch office for transferring foreign exchange capital abroad, both with the funds withdrawn from the above-mentioned deposit accounts. 他们可向授权银行申请将其依法纳税后的纯利润和其它正当收益汇出,他们也可申请将上述提到过的储蓄帐户和基金转帐国外。
Free cash flow equals the difference between net operating profit after tax and net investment. 自由现金流量等于扣除调整税的净营业利润与净投资之差。
The net profit of joint venture shall be distributed between the parties to the venture in proportion to their respective share in the registered capital after payment of income tax and other expenditures. 在支付所得税和其他费用之后,伞资企业的净利按合资各方注册的资本比例分配给各方。
A business organization which incurs losses shall offset losses using profits of the subsequent year of the business organization; tax shall be paid on the profit remaining after the offsetting of such losses according to the tax rate applicable to the business organization; 发生亏损的营业机构,应当以该营业机构以后度的盈利弥补其亏损,弥补亏损后仍有利润的,再按该营业机构所适用的税率纳税;
Dividend policy is a tactics to decide how to distribute the profit after tax between the stockholders and the company itself. 研究背景股利政策是上市公司将税后收益在股东所得和留存盈利之间进行合理配置的策略。
The author holds that business earnings, taking protective measures for money capital as a basic point, should include holding income and net profit after tax. 作者认为,立足所有者或企业,并以货币资本保全为基点,企业的收益是包括持产收益的税后净利。
Corporate dividend policy mainly focus on how to distribute profit after tax. 股利政策主要讨论企业税后利润如何分配的问题,是企业的一项重要决策。
EVA or added economic value-deducting capital cost from profit before interest after tax. It can be used to value true profit of entity. EVA或附加经济价值,是指从企业息前税后利润中扣除资金总成本后的余额,它是全面衡量企业生产经营真正盈利或创造价值的一个指标或一种规则。
EVA ( Economic Value Added) is the balance found by deducting the cost of capital from the net operating profit after tax ( NOPAT). EVA是经过调整后的税后经营净利润扣除全部资金成本后的余额。
Application of Principal-Agent Theory to Optimizing Group's Profit-After-Tax 委托代理理论在企业集团税后利润优化中的应用
It is an important aspect for the modern enterprise financial management that how to realize the target of profit maximizing after tax under the conditions of tax law permission to get the lowest or the most suitable tax burden. 怎样在税法许可的条件下以税负最低或最适宜来实现税后利润最大化的目标,是现代企业财务管理的一个重要方面。
Economic Value Added ( EVA) is economic profit that is Net Operating Profit After Tax deducted Weighted Average Capital Cost ( include equity and debt capital cost). 经济增加值EVA指企业税后净经营收益扣除包括股权和债务的加权资本成本后的经济利润。
Modern state corporate income tax is one of the most important taxes for businesses, the income tax burden will directly affect the level of cash flow and profit after tax, so the level of the relevant tax rates, tax incentives have become the focus of attention. 企业所得税是现代国家最重要的税种之一,企业所得税税负的高低会直接影响到企业的日常现金流和企业净利润。
However, the calculation formula of EVA may also lead to the managers 'short-term behavior, and blindly reduce the scale of investment, rather than by increasing the net operating profit after tax to increase EVA. 但是,根据理论分析,经济增加值指标还有可能会导致企业经营者的短期化行为,一味缩小投资规模,而不通过提高税后净营业利润来提高经济增加值。
On the basis of abidance of tax laws, enterprises making tax planning on financing will help to make correct financing decision and financial management, so as to realize the financial aim of owners 'profit after tax maximum at the same time of tax-planning. 在遵守税法的情况下,企业合理利用税收政策对筹资经济活动的纳税事项进行筹划,有助于企业进行正确的筹资决策和财务管理活动,以实现所有者税后收益最大化的财务管理目标。