虧損結轉 的英文怎麼說
中文拼音 [kuīsǔnjiēzhuǎn]
虧損結轉
英文
carry over of losses-
Loss per share the calculation of basic loss per share for the year is based on the following data : 2003 2002 hk 000 hk 000 loss loss for the year used in the calculation of basic loss per share 27, 282 20, 852 shares weighted average number of shares in issue for the purpose of calculation of basic loss per share 240, 000, 000 237, 589, 041 no diluted loss per share are shown because the potential ordinary shares issuable under the companys share option scheme have no dilute effect
Ii中國附屬公司累計之未動用稅項虧損約為16 ， 936 ， 000港元二零零二年： 11 ， 051 ， 000港元，有關虧損將于有關虧損年度起計五年後屆滿。香港附屬公司累計之未動用稅項虧損37 ， 147 ， 000港元二零零二年： 22 ， 442 ， 000港元可無限期結轉。 iii由於應課稅暫時性差距並不重大，因此未作確認。Loss brought forward under personal assessment
在個人入息課稅下的前年度結轉虧損Article 18 the losses suffered by an enterprise during a tax year may be carried forward and made up by the incomes during subsequent years, however, the carry - forward period may not exceed 5 years
第十八條企業納稅年度發生的虧損，準予向以後年度結轉，用以後年度的所得彌補，但結轉年限最長不得超過五年。Carry - over of losses / shortfalls : a variance account will be kept dealing the expected return vs the actual return in a calendar year
損失/虧損的結轉：將保持一個差異帳戶，用以核算一個日歷年度內的預期收益與實際收益之間的差異。Loss set - off against incomes for future years
業務虧損結轉至未來的年度抵銷將來的收入Loss brought forward from previous years of assessment
由對上各年度結轉入該年度的虧損The amount of any loss brought forward for set off to that year of assessment has been omitted or is incorrect
結轉入該課稅年度抵銷的任何虧損額被遺漏或有不確之處。These are the right moves, but i would like to press on with further recommendations on behalf of the accounting profession. from the budget s comprehensive review of profits tax, we appreciate that the government has already provided considerable tax reliefs in profits tax, but there is still a strong expectation
雖然我們從預算案的利得稅檢討報告中，理解到政府認為現時對虧損的稅務寬免已是相當優厚，但業界仍然是有強烈的期望，希望曾司長再考慮實施集團稅務寬免或容許將虧損的稅務寬免結轉，追溯到對上的兩個評稅年度內所賺取的利潤。Part four : structure to cost management system. considering the development background of our company, when company converted from cost center to profit center, we still followed former cost control system and performance standards, and these conditions brought the losses
結合我公司的發展背景，我認為發生虧損主要是因為公司在由成本中心體制轉向利潤中心體制后，成本控制制度和績效標準仍沿襲以前的做法引起的。Losses made in an accounting year are to be carried forward and set off against future profits of that trade but a corporation carrying on more than one trade may have losses in one trade offset against profits of the other
對虧損的處理于某一課稅年度所蒙受的虧損，可予結轉並用以抵銷該行業于隨後年度的利潤。但經營多於一種行業的法團，則可將某一行業的虧損用以抵銷另一行業的利潤。If the aggregate amount of an individual taxpayer s losses and deductions exceeds the total income of the individual taxpayer, such excess must first be set off against the total income of his her spouse before carried forward. the maximum amount that can be carried forward to be set off against the total income of the individual taxpayer for future years of assessment is the unabsorbed losses
如該個別人士的扣除款額與虧損款額的總和超出其入息總額，該超出的款額應在抵銷其配偶入息總額後方可結轉，以抵銷未來各課稅年度該個別人士的入息總額，而該結轉餘款不應超逾該個別人士未能抵銷的虧損款額。From previous years. hence, if you had elected for personal assessment for 2004 05 and neither you nor your wife had other sources of income, there would be unutilized loss in the amount of 210, 000 to be carried forward to 2005 06, under personal assessment
因此，假如你選擇以個人入息課稅方法計算你2004 05年度的稅款，而你或配偶並沒有其他收入，你獨資業務在該年度所產生的虧損210 ， 000便可以結轉至2005 06年度的From previous years. hence, if you had elected for personal assessment for 200102 and neither you nor your wife had other sources of income, there would be unutilized loss in the amount of $ 210, 000 to be carried forward to 200203, under personal assessment
因此，假如你選擇以個人入息課稅方法計算你200102年度的稅款，而你或配偶並沒有其他收入，你獨資業務在該年度所產生的虧損$ 210 ， 000便可以結轉至200203年度的After deducting my business loss of 68, 000 from my wife s income of 250, 000, the remaining figure is 182, 000. can i set - off business loss of 210, 000 for 2004 05 against my wife s remaining income of 182, 000 ? if possible, can the balance of unutilized loss, in the amount of 28, 000 that is, 210, 000 minus 182, 000 be carried forward for set - off against our future income
請問我是否可以利用減除業務虧損68 ， 000后所剩下來的收入182 ， 000即250 ， 000減68 ， 000 ，用來抵銷我獨資業務在2004 05年度的業務虧損210 ， 000 ，然後再將餘額28 ， 000即210 ， 000減182 ， 000 ，再結轉至未來的年度，以抵銷我兩夫婦將來的收入呢？Article 15 as for any deductible loss or tax deduction that can be carried forward to the next year, the corresponding deferred income tax assets shall be determined to the extent that the amount of future taxable income to be offset by the deductible loss or tax deduction to be likely obtained
第十五條企業對于能夠結轉以後年度的可抵扣虧損和稅款抵減，應當以很可能獲得用來抵扣可抵扣虧損和稅款抵減的未來應納稅所得額為限，確認相應的遞延所得稅資產。The residue of $ 28, 000 can be further carried forward for set - off against the future income of you or your spouse under personal assessment
而且餘下虧損$ 28 ， 000還可再繼續結轉至未來年度，用來抵銷你或配偶在未來年度的收入。The residue of 28, 000 can be further carried forward for set - off against the future income of you or your spouse under personal assessment
。而且餘下虧損28 ， 000還可再繼續結轉至未來年度，用來抵銷你或配偶在未來年度的收入。Soft budget constraint ( sbc ) which means central planner must commit to save the companies who had been caught in financial constraint, including events such as hindering the reorganization of bankrupt firms, subsidizing deficit enterprises continually, prolonging the deadline of bad loan and even refunding them, has been the symbol of transition economies, not to say china
處在轉型過程中的中國經濟不可避免地具有預算軟約束這一轉型經濟的通病，即計劃者不能承諾不去解救虧損企業，擴展開來就包括阻礙虧損企業實施結構重組、持續補貼虧損企業以及對不良貸款的展期和再融資等。分享友人