9 RegisterLog in Sign up with one click: Facebook Twitter Google Share on Facebook book depreciation Book Depreciation Adepreciationmethod based on theaccounting methoda company uses. That is, book depreciation is used for a company's internal and external accounting reports. It contrasts withtax...
《财政税收专业英语》课程教学大纲 课程代码:REVE2018 课程性质:专业选修课程 授课对象:财政学专业 开课学期:春总 学时:54学时 学 分:3学分 讲课学时:54学时 指定教材:杨志勇,《财政税收专业英语》,机械工业出版社,2007年. 参考书目:1、Harvey S.Rosan、Ted Gayer, 《Public Finance (Ten Edition)(英文版)》,...
3) Annual Wealth Based Taxation: 35 4) Blended Taxation (can ignore this case) 4.1) Weighted average realized tax rate (wartr) 4.2) Effective capital gain tax rate P is the portfolio weight of income, dividend and capital gains. 4.3) Then apply a modified version Accrual equivalent...
While such methods are commonly employed by accounting researchers in their primary analyses, their utilization for robustness testing purposes is approximately equivalent [190]. Various IV methods exist to cope with endogeneity bias, including two-stage least squares (2SLS) and the system-generalized ...
49. For a taxpayer in the 15% marginal tax bracket, a 15-year municipal bond currently yielding 6.2% would offer an equivalent taxable yield of: A) 6.2%. B) 5.27%. C) 8.32%. D) 7.29%. E) none of the above. Answer: D Difficulty: Moderate Rationale: 0.062= rm(1-t); 0.062 = ...
equivalent loan 等值贷款 offsetting transaction 反向交易 depreciable basis 折旧基数 adjusted present value (APV) 调整现值 call option 看涨期权 exercise price 执行价格 strike price 敲定价格 exercise date 到期日 European call 欧式看涨期权 American call 美式看涨期权 position diagram 头寸图 put option 看跌...
A 12% annual discount rate is equivalent to a daily discount rate of .03288%. Present value = $40,000 × [(1 + .0003288) -10] = $40,000 × .99672 = $39,868.80 b. Although present value probably provides a better economic measure of a companys liabilities than is provided by the...
需要金币:*** 金币(10金币=人民币1元) 2001 税收征收管理法 英文.doc 关闭预览 想预览更多内容,点击免费在线预览全文 免费在线预览全文 2001 税收征收管理法 英文 中华人民共和国税收征收管理法(修订) Law of the Peoples Republic of China on the Administration of Tax Collection 2006-5-13 17:44 【 HYP...
Expand dividend equivalent payments to include certain payments with respect to partnerships:The proposal would treat certain payments on derivative transactions with respect to publicly traded partnerships (and certain other partnerships specified in Treasury Regulations) that generate income that is eff...
provisions. To the extent that the UTPR disallowance for a taxable year exceeds the aggregate deductions otherwise allowable to the taxpayer for that year, the excess amount of the UTPR disallowance would be carried forward indefinitely until an equivalent amount of deductions are disallowed in...