provision for bad debt,是对未来无法收回的应收账款的估计,企业通常基于先前会计期间或行业平均水平进行估计;2. provision for depreciation,用于计算固定资产在使用过程中价值减少的部分,并将其计入成本或费用;3. provision for tax,是企业为缴纳未来税款而预留的资金。对于reserve而言,可以分为capital reserve和revenue...
Specific reservemeans a reserve which is maintained for specific purpose. For example, dividend equalisation reserve is created to maintain dividend rate. This reserve amount is utilised to maintain the rate dividend in the year of low profit. Likewise, the workmen compensation fund is maintained t...
number of enterprises and companies of the commission: the monthly balance of the field to provide some instruments; mutual mutually beneficial to business operations of your company `fill the PAC, the PAC meet the urgent needs for the provision of Notes services are as follows:★ ordinary tax....
aThanksgiving means many things to different people but for most people, the holiday of Thanksgiving is synonymous with festive meals, parades, football, family and friends, and, of course, turkey. [translate] a这个课目很轻松,在课上我们经常看歌剧,使我对音乐更加了解 This topic is very relaxed...
aThis non-discrimination provision is rarely agreed upon in international tax treaty practice because a very similar rule can be found in the Convention relating to the Status of Stateless Persons concluded in New York in 1954. 1954年,因为一个非常相似的规则在大会可以被发现与在纽约结束的无国籍人...
详细解释: 以下为句子列表: 英文: Defenseas used in this Law means refusal by a person liable for a negotiable instrument to perform his obligations to the creditor in accordance with the provisions of this Law. 中文: 本法所称抗辩,是指票据债务人根据本法规定对票据债权人拒绝履行义务的行为。更...
agasp for breath 气喘为呼吸 [translate] a在上周 In last week [translate] aThis means that a 2-byte range straddling a page boundary causes the protection attributes of both pages to be changed. 这意味着造成两页保护属性改变跨立页界限的2字节范围。 [translate] a一份根耘一分收获 A root ...
This means that a taxpayer has a right to arrange his affairs so that he pays the lowest tax possible. Commercial substance –If a transaction has commercial substance and yields a tax advantage, it should not be branded as tax avoidance and be disregarded. For ...
jobseeker's allowance, income support (IS), housing benefit (HB), council tax benefit (CTB), working families tax credit (WFTC) and disabled person's tax credit (DPTC), is that the same standard means test, albeit with some variations, is used to establish eligibility for all of these ...
depreciation, provision for employee leave benefits) not requiring immediate funding being taken [...] legco.gov.hk 各部門和機構的撥款,大致上仍按現金收付制,即從撥款中 扣除那些無須即時支付的項目( 例如折舊、僱員假期福利的撥備 等)。 legco.gov.hkIn...