free of tax 免税 free on board (F.O.B) 船上交货价 free on board shipping point 起运点交货 free on board destination 目的地交货 free on rail 火车上交货价 free on truck 卡车上交货价 free overside 输入港船上交货价格 freight broker 货运经纪人 freight charges...
preferred share 是 equity , bond with warrant , bond 算 liability ,warrant 算 equity ,加到原来公式中计算 debt-to-total capital ratio 15. 股价 > 可转债的转换价,可转债是 equity 16. 发可转债比一般的债券利率低,增加 CFO 17. exchangeable debt 的好处 delay income tax impact ,利率低,买股票...
Note:Foreign individuals who meet the resident conditions have two choices in tax incentives for the annual settlement. One is the special additional deductions, and the other is allowances for tax exemption, such as housing allowance...
with State Council regulations and allowances and subsidies that are exempt from individual income tax by State Council regulations. Article 14 For the purposes of item (4) of Article 4 of the Tax Law, the term "welfare benefits" shall mean cost-of-living subsidies paid to individuals accordin...
Taxpayer's registration number纳税人识别号 Renminbi(yuan,jiao,fen)元(列至角分) Taxpayer's Name纳税人名称 Taxation period税款所属时间 Tax Items税目 Operating items经营项目 Turnover营业额 Total Income全部收入 Tax exempt items不征税项目 Abatement item减除项目 Tax reduced items减免税项目 Turnover tax pa...
Acca F6 2014年六月真题答案
Although our contractual arrangements are similar to other companies conducting similar operations in China, if the PRC tax authorities determine that these contracts were not entered into on an arm's length basis, they may adjust our income and expenses for PRC tax purposes in the form of a ...
Total operating expenses Operating profit /(loss) Other income Net interest income Exchange difference Income before income tax expense Income tax expense Net income Sohu $ 172,902 (99,742) 73,160 (184) 72,976 Three Months Ended September 30, 2015 Sogou Changyou Eliminations $162,300 $ 188,...
09 SUMMARY OF ACCOUNTING DATA AND FINANCIAL INDICATORS (4) Calculated by dividing net interest income by the average balance of total interest-earning assets, and adjusted on an annualized basis. (5) Calculated by dividing total operating expenses (net of tax and surcharges) by total operating ...
Mal-Mil Ltd has a total share capital of 250,000 ￡1 ordinary shares. Lim has made no previous disposals eligible for entrepreneurs’ relief. During the tax year 2010–11 Lim has a taxable income of ￡4,000. Mal-Mil Ltd On 20 December 2010 Mal-Mil Ltd sold two of the five acres ...