sales allowance 中文意思是什麼
sales allowance
解釋
銷貨讓價-
Article 8 as to any sales discounts and allowance arising from any sold goods and of which the revenue from the sale has been recognized by the enterprise, the current revenue incurred by selling goods shall be offset against
第八條企業已經確認銷售商品收入的售出商品發生銷售折讓的，應當在發生時沖減當期銷售商品收入。 -
Understand the three alternative methods used to calculate the allowance for doubtful accounts : direct method, percentage of sales, and aging
理解計算備抵可疑帳戶的三種方法：直接法，營收比例法，和賬齡法。 -
Vat payers have the right not to add to the amount the sales allowance stipulated in regulations and pay vat
41增值稅納稅人符合規定的銷售折讓，有不併入銷售額繳納增值稅的權利。 -
Salary commensurate with experience. successful candidates will be on basic salary + sales commission + car allowance
根據工作經驗確定薪金水平，包括基本工資，銷售傭金和車補。 -
Deduct : sales discount allowance
銷售收入凈值 -
Sales return and allowance
銷售退回及折讓 -
During 2002 - 03, the court of first instance and the court of appeal ruled on 4 cases and 2 cases respectively. the issues considered by the courts included whether profits received from disposal of properties were taxable ; whether payment to an employee was an allowance or rent reimbursement ; whether fees in respect of an underwriting contract relating to the sales of properties located in the prc were taxable ; whether the taxpayer could claim a married person allowance and a single parent allowance ; and whether income received by an individual from service company arrangement was chargeable to salaries tax
在2002至03年度，原訟法庭及上訴法庭分別就4宗及2宗上訴個案作出裁決，所涉及的問題包括出售物業的利潤是否應課利得稅；僱主是否支付雇員現金津貼或是發還住所租金；一項有關促銷及保證位於國內房產銷售的收益是否應課利得稅；納稅人申索已婚人士免稅額與單親免稅額的條件及個別人士經服務公司安排下所得的入息是否應課薪俸稅。 -
Measures included lowering the income and asset limits of home ownership flat applicants, deciding the amount of land sales based on market demand, relaxing outdated property anti - speculation measures and allowing mortgage corporation limits up to 85 per cent. however, government did not consider raising the mortgage allowance to directly lessen the financial burden of those homeowners, some of whom have negative assets
當然，在財政預算案之前，政府已經逐步宣布了一些有助穩定樓市的措施，例如減低申請居屋入息限額、以需求來決定賣地計劃、放寬過時的『打擊抄賣樓宇』措施，以致貸款公司接受八成半按揭。但是，政府這次剩下可做的『一招』並沒有使出來，這是我們曾提出的增加個人供樓免稅額的措施。
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