1、

Accounting income and pre-tax income are two associative concepts with some difference as well.

会计收入与应税收入是两个既相联系又有区别的概念.

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2、

Under the current mode of accounting income, these new sources of income could not be confirmed.

在现行会计收益模式下, 这些收益来源不能确认.

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3、

The ratio of book ( accounting ) income to book assets.

账面 ( 会计 ) 收益对账面资产的比率.

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4、

Chapter 5, booking business accounting income.

第五章, 预售业务收入的会计确认.

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5、

The above premium income data prepared under Chinese accounting standards, and without a certified accountant audit.

上述保费收入数据根据中国会计准则编制, 且未经注册会计师审计.

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6、

The focus of income tax accounting research is an accounting dealing issue of what influence caused by the differences between accounting profit before tax and assessable income gives to the tax payment.

所得税会计研究的核心是税前会计利润与应税所得之间的差异对纳税影响额的会计处理问题。

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7、

Securities regulatory authorities should further improve the deferred income tax accounting and disclosure norms, the notes to the financial statements can also be full disclosure of deferred tax movements.

证券监管部门应进一步改进对于递延所得税的核算和披露规范,在财务报表附注中也可以充分的披露递延税款的变动情况。

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8、

Study on reforming medical income to confirm accounting bookkeeping system

改革医疗收入确认会计记账制度的探讨

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9、

On Influence of Depreciation Preparation of Fixed Assets on Income Tax Accounting

企业固定资产减值准备影响所得税会计的分析

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10、

Under accrual accounting, net income doesn't necessarily reflect cash receiptscash payments for a particular time period.

在权责发生制下, 净收入不一定反映某个特定时期的现金收付情况.

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11、

I really enjoyed the supply and demand theory and national income accounting.

我对供给与需求理论,国家收支账户很感兴趣.

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12、

But the national income accounting is real.

但是国民收入核算是实实在在的.

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13、

Propose annual budget and the accounting of income and expenditure.

本系年度预算及规划开支之编审.

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14、

For example, management can do earning management through planning transaction making permanent BTD. Management also can make transactions to change operating cash flow, and influence the accounting income and taxable income at the same time.

比如管理层可通过改变交易时间、创造交易等规划或采取交易的行为产生永久性差异或改变经营活动现金流量来进行真实盈余管理,这种盈余管理行为将同时影响会计所得和应税所得。

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15、

This thesis is centered on analyzing and assessing a company's income quality from various angles including present income-determining pattern, profit mix, the analysis of balance sheet, the use of accounting policy and operating index, etc.

从现行收益确定模式、盈利结构、收益修匀、资产负债表分析、会计运用以及营运指数等多个角度对收益质量进行了剖析。

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17、

China's "accounting system for business enterprises" provides that enterprises should following prudence principle in accounting auditing, that is, neither over-evaluate assets or income nor count less debts or expenses, nor propose secret reserve.

我国《企业会计制度》规定企业在进行会计核算时,应当遵循谨慎性原则的要求,不得多记资产或收益,少记负债和费用,但不得计提秘密准备。

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