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...
NCERT Solutions For Class 11 Financial Accounting – Depreciation, Provisions and ReservesShort Answer Type QuestionsQ1. What is ‘Depreciation’? Solution: Depreciation means fall in book value of depreciable fixed asset because ofwear and tear of the asset passage/efflux of time obsolescence ...
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....
The government is responsible for theprovisionof health care. 政府负责提供医疗服务。 牛津词典 There is noprovisionfor anyone to sit down here. 这里没有可坐的地方。 牛津词典 Theprovisionof specialist teachers is being increased. 当局正在增加设置专门师资。
aAccording to relevant provision of the tax law of our country, the enterprise’s loan interest will be fully deducted before taxes if they loan from financial institutions. 根据我们的国家税法的相关的供应,如果他们从财政机关,贷款,企业的借贷利息在税之前充分地将被扣除。[translate]...
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...
House Budget Plan Would Broaden Bipartisan Superfund Tax Revival House Democrats are planning to expand on one of the Senate-passed infrastructure plan's pay-fors in their own tax-and-spend plan: a revival of Superfund excise taxes that expired in\nthe mid 1990s.\nThe House Ways and Means ...
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...
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 ...
provision for income tax for the year ended 31 march 2009 .这句... provision 有一意思“合同条款﹑法律规定” 大意--- 截至2009年3月31日的那一个年度的收入所得税的有关规定。 请问,英国法律中“Equitable remedies” 的两种形式 Specific performance 和 injunction 如何区分? 一、“Specific Performance...