revenue reserve
英 [ˈrevənjuː rɪˈzɜːv]
美 [ˈrevənuː rɪˈzɜːrv]
网络 营业公积金; 收入储备金; 收益准备金; 收益储备
双语例句
- The laws of accounting and tax revenue request and allow enterprises to have reserve for bad debts by using budget and it will be part of enterprises 'profits and losses, but both parties show big difference in management and calculation.
会计和税收相关法规都要求或允许企业采用预计的方法计提坏账准备，并将其计入企业损益，但双方在管理和计提方法上都存在较大差异。 - There are difficulties in recognition and measurement of insurance accounting, due to above characteristics. How to recognize the revenue and measure the reserve is the main difficulty.
保险合同的上述特点，使得长期以来保险会计的确认和计量存在一定困难，其主要的难点体现为保险合同收入确认与准备金计量。 - Make clear of main responsible subjects for land reserve cost control, and control the land reserve cost throughout the whole process. Fourth, allocate the land revenue reasonably to resolve the financial risks of land reserve funds.
明晰土地储备成本控制的责任主体，对土地储备成本进行事前、事中、事后的全过程控制。第四，合理分配土地出让收入，化解土地储备资金财务风险。 - It deals with insurance companies 'debt account such as insurance revenue, insurance reserve and subordinated bonds, etc. In the light of macro-economic development and market positioning, this paper constructs a prediction model of premium revenue for P& C insurance companies in China.
主要涉及财险公司负债类账户的优化管理，包括保费收入、保险业务准备金和次级债务等。依据宏观经济发展情况和保险公司市场定位，构建了我国财险公司保费收入预测模型的基本框架。 - Due to lacking of a unified law to norm the land reserve behaviors, the system is even used as a tool for the government to increase fiscal revenue. Many local governments are suspected to violate the Chinese Property Law in improper land reserve modes.
由于缺乏统一法律规范土地储备行为，使得该制度甚至沦为政府增加财政收入的工具，很多地方政府的土地储备模式都有违反我国《物权法》的嫌疑。