income reporting 中文意思是什麼
income reporting
解釋
所得報告-
Concern the provision of audit work station according to accounting method, if an accounting clerk manages debt already, provide check again, apparent and easy cheat, should give so prohibit ; the accountant record of an unit is custodial, it is the accountant such as budget of forms for reporting statistics of book of zhang of all sorts of prooves that point to this pair of units, accountant, accountant, financial plan, unit and important contract data, after be being collected regularly, examine a nucleus to be opposite, arrange stand roll, schedule, bound into book custodial, if allow a person to manage the debt of an unit already, keep again accountant record, made motion easily on debt apparently later the action that the opportunity of record of recycle government accountant covers him, give so prohibit : the registering job of items of an account of debt of the income of an unit, defray, charge, creditor ' s rights, the much that includes station of work of charge to an account but not be all ( for instance cash journal and bank come - and - go journal are not included ), this part charge to an account works, it is the foundation of business accounting of an unit accountant, also be the basis that produces cash come - and - go, also cannot hold part - time by cashier personnel, a person manages debt already, manage charge to an account again the basis that this produces debt come - and - go, very easy defalcate
根據會計法有關稽核工作崗位的規定，假如一個會計工作人員既管錢款，又管復核，顯然輕易作假，所以要予以禁止；一個單位的會計檔案保管，是指對本單位的各種憑證、會計賬簿、會計報表、財務計劃、單位預算和重要的合同等會計資料，定期收集后，審查核對，整理立卷，編制目錄、裝訂成冊的保管，假如答應一個人既治理一個單位的錢款，又保管會計檔案，顯然輕易在錢款上做了手腳之後再利用治理會計檔案的機會掩蓋自己的行為，所以予以禁止：一個單位的收入、支出、費用、債權債務賬目的登記工作，包括記賬工作崗位的大部分但不是全部（比如現金日記賬和銀行往來日記賬就不包括在內） ，這部分記賬工作，是一個單位會計核算的基礎，也是發生現金往來的根據，也不能由出納人員兼任，一個人既治理錢款，又治理記賬這一發生錢款往來的根據，很輕易監守自盜。 -
Apart from reporting the income and settling the tax liabilities of the deceased taxpayer, usually the executor has to apply to the estate duty office for a certificate of receipt of estate duty or a certificate of exemption from estate duty
?遺囑執行人除了要為已故納稅人申報收入清繳稅款外，通常亦須向遺產稅署申請 -
In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group
香港財務報告準則第3號業務合併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得稅香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯率變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號綜合及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具：披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具：確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響： i香港財務報告準則第3號並無造成任何影響，皆因新準則並不影響本集團。 -
The recognition and measurement also involve difficult accounting problems, such as derivative financial instrument accounting, inflation accounting, intangible assets accounting and accounting for foreign currency statement translation, etc. two main points are innovative : the theoretical foundation of comprehensive income in accounting and economics ; the colored reporting model of comprehensive income
本文創新性研究主要包括:首先，根據現有的經濟學和會計學理論分析和總結了關于全面收益問題的理論基礎;其次，在對各國財務業績報告改革進行歸納分析的基礎上，借鑒國外研究成果提出了全面收益的「彩色報告模式」 。 -
Chapter two firstly discusses controversial issue about the basis of interim reports that is whether interim period is to be viewed as a presentation of an autonomous period or as an integral part of the annual reporting period the author suggests certain accounting principles and practices followed for annual reporting purpose require certain modification so that the reported results for the interim period may better relate to the results of operations for the annual period except that ， it is also depicted the influences from interim accounting changes ， the accounting of two special gains and losses items ， the measurement of intraperiod income tax and varieties of interim models the author devotes to give reasonable suggestions of interim reporting which can satisfy the nee
首先通過有關定義的介紹，指出通常意義下的中期財務報告是相對于年度財務報告而言的，是企業在正常經營情況下定期對外披露、且涵蓋期間短於一個完整會計年度的財務報告。然後在此基礎上，圍繞誰是財務報告信息的使用者、他們需要哪些信息，以及企業應該提供哪些信息，推斷出中期財務報告的側重點對于年度財務報告應有所不同，但從本質上講，兩者都屬於一種不完全循環期間的定期報告，都具有滿足信息使用者決策需要的共同目標。 -
Topics cover : in income determination ; balance sheet and statement of cash flow ; the role of financial analysis for valuation, cash flow analysis and credit risk analysis ; the role of financial information for contracting ; understanding of analysis of inventory, cash ; receivables ; financial instruments ; various types of financial reporting for leases ; owner ' s equities
主題涵蓋：收益決定；平衡表和現金流報表，財務分析在評估中的角色，現金流量分析和信用風險分析；財務信息在訂約中的角色；理解存貨、現金分析；應受帳款；金融證券；租約的各種金融報表；業主權益。 -
For reporting income omitted understated
漏報少報收入 -
To avoid understating his assessable income, mr. lee should report the reimbursed sum of $ 8, 000 as his 200001 income ; and note that the reporting or non - reporting of the sum of $ 8, 000 in the employer s tax return for 200001 would not affect his obligation to do so
無論僱主有否在僱主填報薪酬報稅表內申報所發還的8 ， 000元為他的200001年度入息，李先必須在其200001個別人士報稅表內申報該8 ， 000元為該年度的課稅入息，以免出現漏報入息的情況。 -
To avoid understating his assessable income, mr. lee should report the reimbursed sum of 8, 000 as his 2006 07 income. the reporting or non - reporting of the sum of 8, 000 in the employer s tax return for 2005 06 would not affect his obligation to do so. do not attach any documentary evidence to your tax return - individuals b. i. r
無論僱主有否在僱主填報薪酬報稅表內申報所發還的8 ， 000元為他的2006 07年度入息，李先生必須在其2006 07個別人士報稅表內申報該8 ， 000元為該年度的課稅入息，以免出現漏報入息的情況。 -
To avoid understating his assessable income, mr. lee should report the reimbursed sum of 8, 000 as his 2007 08 income. the reporting or non - reporting of the sum of 8, 000 in the employer s tax return for 2007 08 would not affect his obligation to do so. do not attach any documentary evidence to your tax return - individuals b. i. r
無論僱主有否在僱主填報薪酬報稅表內申報所發還的8 ， 000元為他的2007 / 08年度入息，李先生必須在其2007 / 08個別人士報稅表內申報該8 ， 000元為該年度的課稅入息，以免出現漏報入息的情況。 -
The matching principle governs the recording and reporting of expenses, which goes hand in hand with the revenue principle to govern income recognition in accounting
配比原則規定費用的記錄和列報方法，這一原則與收入原則一起規定會計中的利潤確認。 -
Beijing ' s high - income earners, particularly those who have investments in the stock exchange, are concerned about reporting their profitable stock earnings
北京的高收入群體，尤其是投資股市的人群，不願意公布自己的股票收益。 -
This paper introduces america ' s accounting for corporate divestitures - accounting principles, accounting dealing methods, the definition of " measuring date " and " disposal date ", the determination of gain or loss, the scope of costs directly or indirectly related to the disposal, income taxes paying and financial reporting methods, and put forwards some advice on the accounting for our enterprises ' divestment at present
摘要本文介紹了美國關于公司剝離的會計原則、會計處理方法， 「計量日」和「處置日」的定義，剝離損益的確認原則，資產處置的成本的范圍，剝離收益稅和財務報表方面的規定；最後對我國當前企業資產剝離的會計處理提出了一些建議。 -
Complete and submit a tax return for reporting rental income
填寫及提交報稅表，以申報租金收入 -
The first is to establish the system of valuation of business enterprise income tax ; the second is to establish the system of business enterprise income tax sharing informations with other branches ; the third is to establish the system of supervising and controlling key tax source ; the fourth is to establish the system of reporting the important periodically
根據我國的實際情況，借鑒國外的先進經驗，提出目前加強企業所得稅稅源監控的制度選擇模式。一是建立企業所得稅納稅評估體系;二是建立企業所得稅稅源監控的信息共享制度;三是建立重點稅源監控制度;四是建立重大事項定期匯報制度。 -
In recent years, investment and financing has got variable and complexible growth, at the same time, the financial tools have been changing fast, but, the traditional income statement can not apply the needed information for its uncomprehensive content, its late reporting and its possibility of controlling the revenue etc, which made so many experts and investors appeal to improving the traditional income statement
近年來，由於投融資活動的日益多樣化和復雜化，以及金融工具的不斷創新等，加上傳統收益表內容不全面、報告不及時、並存在收益操縱的可能性等局限性，使得業界對改革傳統收益表的呼聲越來越高。 -
We supplement the reporting of our financial information determined under generally accepted accounting principles ( gaap ) with certain non - gaap financial measures, including, as applicable, " as adjusted " operating profit, operating margin, net income and earnings per share
5 % ，金額達7 . 92億美元。如果扣除因在2003年出讓aviationtechnologies子公司的原因，則營業利潤的增長幅度為13 -
The first part introduced historical process about income reporting and the significance of income reporting
另外，還闡述了收益呈報的重要性，指出改革傳統收益呈報模式具有重大意義。 -
International accounting and financial reporting standards ias ifrs. hkfrs 7 requires significantly greater disclosures than previous accounting standards, while other new standards also require changes to the balance sheet and income statement
其中，香港財務報告準則第7號要求的資料披露程度與舊有會計準則相比顯著提高，而其他新訂的會計準則亦導致了資產負債表及收益表的披露要求的修訂。 -
Help employers calculate monthly relevant income and mpf contributions, prepare the remittance statements, pay - record and tax reporting. internet ( cyberbanking ) provide cyberbanking via four efficient electronic means, i. e. internet, powerphone
電子網路銀行服務讓成員透過嶄新的電子媒介，包括網際網路、面面通電話、電視上網及服務機，隨時隨地享用強積金服務。
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