revenue and capital expenditure 中文意思是什麼

revenue and capital expenditure 解釋
收入性和資本性支出
  • revenue : n. 1. （國家的）歲入；稅收；（土地、財產等的）收入，收益，所得；（個人的）固定收入；〈pl. 〉 總收入；收入項目；財源。2. 稅務署；〈美俚〉稅務官。
  • and : n. 1. 附加條件。2. 〈常 pl. 〉附加細節。
  • capital : adj 1 首位的，最重要的，主要的，基本的，根本的。2 〈口語〉優秀的，上好的，第一流的。3 大寫（字母...
  • expenditure : n. 1. （時間、勞力、金錢等的）支出，花費。2. 消費；開銷；費用，經費。3. 支出額，消費額。
  1. Distinguishment between capital expenditure and revenue expenditure

    劃分資本性支出與收益性支出原則
  2. The discuss starts from the " positive externalities " of tech - research and development, pointing out that the products of tech - research and development somewhat has the property of " public good ". without < wp = 8 > government ' s interfere, the intensity of tech - research and development by private section ca n ' t meet the need of " pareto optism " because of the " positive externalities ", as a result, the items of venture capital are insufficient and the development of venture captal will be pull back. rational policies of government expediture can internalize the " positive externalities " - transforming them to more revenue or less cost of the tech - research and development private suppliers. be feared of the high risk at the beginning of venture capital, the private section ca n ' t provide enough capital, the " capital gap " should be fetched up by government with equity capital, creditor ' s right capital, subcidy, at the same time, some other means, such as government purchase, credit guarantee, capital insurance, tax expenditure can promte private capital, is also important. in this part, the function of the above means, the establishment and enforcment of them are breafly discussed. because tax policies play a critical role in fiscal policy, r - y chart is used to analyse the relation between tax and venture capital, at last, a conclution is drawn : tax expenditure can promote venture capital

    這部分論述從科技研發成果的「外溢性」入手，指出科技研發成果在不同程度上具有「公共品」性質，這種外溢性使得在純市場條件下，私人部門研發活動強度達不到社會資源配置最優的要求，也使風險投資項目來源不足， < wp = 6 >阻礙風險投資的發展。合理的政府財政支出政策可以使「外溢性」內部化。之後，論述了風險投資資本來源與政府財政支出政策的關系，由於風險投資尤其是其初期的高風險性，民間風險資本不足，應由政府以股權及債權投資、補助等財政直接支出方式彌補資本缺口，運用政府采購、財政擔保、保險、貼息、稅收優惠等間接支出方式，鼓勵民間資本進入風險投資領域也同樣重要。
  3. However, excessive tax competition may weaken the effectiveness of the tax incentives, hence incuring welfare loss ; ( ii ) in a non - cooperation tax competition equilibrium, it turns out that tax rates are set too low to fiance an efficient level of public expenditure, especially lowers the provision of the public goods benefiting residents ; ( iii ) competition for capital means the revenue from capital income taxation declines. in order to maintain the necessary public expenditure, the government would shift tax burden towards the more immobile labor, which may arouse the inequity issues on redistribution. chapter 3 : " the strategy of international tax competition and optimal capital taxation.

    但過度的稅收競爭反而會減弱稅收激勵政策的有效性，降低一國福利水平；其二，在非合作均衡狀態下，國際稅收競爭使所有國家的資本課稅都維持在缺乏效率的低稅率狀態，從而不能獲取足夠的財政收入，導致公共產品提供不足；其三，旨在吸引資本流入的稅收競爭，普遍降低了對資本所得的課稅，但政府為了獲取足夠的財政收入以維持正常的支出，會將本來由資本承擔的一部分稅負轉移到流動性較弱的勞動力身上。
  4. Public expenditure comprises government expenditure i. e. all expenditure charged to the general revenue account and financed by the government s statutory funds excluding capital investment fund, and expenditure by the trading funds and the housing authority

    公共開支包括政府開支即所有記入政府一般收入帳目的開支及由政府的法定基金不包括資本投資基金所支付的開支，以及營運基金及房屋委員會的開支。
  5. Note : revenue in this table exclude the foreign and domestic debts revenue, expenditure exclude payment for the principal and interest of foreign and domesticebts and expenditure for capital construction which is financed by foreign debts

    注:本表收入中不包括國內外債務收入，支出中不包括國內外債務還本付息支出和用國外借款安排的基本建設支出。
  6. 25 note : revenue in this table excludes the foreign and domestic debts revenue, expenditure excludes payment for the principal and interest of foreign and domestic debts and expenditure for capital construction financed by foreign debts

    24注:本表收入中不包括國內外債務收入，支出中不包括國內外債務還本付息支出和用國外借款安排的基本建設支出。
  7. Expenditure shall be regarded as revenue expenditure where the benefit to the enterprise is only related to the current fiscal year ; and as capital expenditure where the benefils to the enterprise last for several fiscal years

    凡支出的效益僅與本會計年度相關的，應當作為收益性支出；凡支出的效益與幾個會計年度相關的，應當作為資本性支出。
  8. Capital expenditure under the general revenue account covers purchase of equipment, and works and capital subventions of a minor nature

    政府一般收入帳目的非經營開支，包括購置設備小型工程及小額非經常資助金的開支。
  9. The funding source for the departmental expenditure and capital works expenditure are mainly allocated from the general revenue account and the capital works reserve fund of the hksar government

    本署的部門開支及工務工程開支主要由政府的一般收入帳目和基本工程儲備基金提供。在200304年度內，本署的部門開支為14
  10. In recent years, a pair of favorable balance of our country ' s current account and item of the capital is expanded continuously, the international revenue and expenditure happens out - of - balance

    近年來，我國經常項目和資本項目雙順差持續擴大，國際收支發生失衡。人民幣匯率再度成為國際社會廣泛關注的焦點。
  11. According to the theory of market economics, the establishment of fiscal transfer system must conform to some principals, including the principal of scientific and rational, the principal of normative and uniform, the principal of efficient preferably, the principal of equitable concurrently, the principal of public and transparent, and the principal of paying more attention to performance. the design of fiscal transfer system of jiangsu province should comply with periodic goals. we also should calculate the standard for fiscal revenue per capital and fiscal expenditure for all regions in the method of factor and regression, and then decide rationally the fiscal capacity of different regions

    根據市場經濟理論，財政轉移支付制度的建立，必須遵循科學合理、規范統一，效率優先、兼顧公平，公正透明、注重績效的原則，江蘇財政轉移支付制度的設計要按照分階段目標，採取因素法和回歸法測算各地的標準財政收入和標準財政支出，進而合理確定各地的財力水平，保證各地居民享受相對均等化的公共服務擁有相應的財力，同時，採取與目標相適應的政策措施，才能逐步建立符合江蘇特色的財政轉移支付制度。
  12. It is a finance national treasury management system which capital rendering and allocating are in the main form of national treasury centralized revenue and expenditure, worked for financial capital finance department on the basis of national treasury single account system. public finance has important inspiring meanings on national treasury centralized revenue and expenditure system : it supplies scientific theory basis of finance national treasury centralized revenue and expenditure system innovation ; it emphasizes on efficiency and equity of its theory is the important object of finance national treasury centralized revenue and expenditure system innovation ; it is useful for realizing the “ publicity ” standard of this theory ’ s focus, it is the important “ indicator ” of our

    但在實際運行中由於經濟及非經濟因素的影響產生了一些問題，本人針對這些問題進行了積極的思考，提出了提高認識以求轉變觀念;完善公共財政支出管理體制改革;完善國庫集中收付制度的配套改革;加快國庫集中收付制度改革的搶先進度;完善相關法律法規;加強責任制約機制進而強化執法監督;加強內部管理並提高服務質量和人員素質等建議。
  13. This is the first time since 19992000 that the consolidated account has recorded a surplus, and is mainly due to lower - than - expected expenditure and higher - than - expected revenue this year, capital revenue in particular

    。這是自一九九九二年度以來綜合帳目首次出現盈餘。出現盈餘的主因是本年度的開支較預期少，而收入，特別是非經營收入，則較原先估計為高。
  14. The estimates should be divided into two categories, namely the expenditure under the recurrent revenue account, and the expenditure under the capital revenue account, so that the public will know whether we are running a structural deficit under the recurrent revenue account

    然後將預算案分為兩個部份，即經常性收入開支部份，和其他資本性收入開支部份，令公眾能夠清楚見到在經常性開支中，有無結構性赤字。
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