少報利潤 的英文怎麼說
中文拼音 [shǎobàolìrùn]
少報利潤
英文
understatement of profit-
The disclosure of drawing up false accounts, peculating funds, increasing the profits, unclerance of property rights, the inside trades, which erupt one after another like thunders in our securities market, and the focus of problem is the financial report of the listed company
近年來對不少上市公司編造假賬、挪用資金、虛增利潤、產權不分、內幕交易等問題的披露，像一個接一個的驚雷一樣在我國證券市場爆發，而問題的焦點就是上市公司所披露的財務報告。Omission or understatement of income or profits
漏報或少報入息或利潤Not only motivate the talented person as well as reduce the rate of brain drain, but also make the enterprise avoid the overage cost on human being. make the employee of the enterprise could share in their work production reasonable, meantime not to the extent of made the enterprise less surplus to impact its long - term development these subject all need the enterprise to contain a fair remuneration system. the good remuneration system can draw on, retain the elitist, but the unmerited remuneration system would then bring crisis, moreover to impact the normal business of the enterprise
人才為企業的生產經營活動作出貢獻，企業根據其能力及業績貢獻來付給人才報酬，但是如何界定人才應得的報酬以及人才的勞動力市場價值，並實現企業人力報酬的內部公平與外部公平，既要充分調動人才的工作積極性，降低人才流動率，又要使企業不至於承擔過多的人力成本；使企業的員工能合理分享其工作的成果? ?企業的利潤，同時又不至於使企業因為分享利潤過多自身內容提要粵， ， ，巴粵巴里巴里巴里日口口口盈餘過少而影響企業的長遠發展。The scale of penalty to be imposed on a taxpayer is basically a function of the nature of omission or understatement of income or profit, the degree of his co - operation or disclosure and the length of the offence period
向納稅人加徵的罰款額，基本上是按他漏報或少報入息或利潤的性質其合作或披露事實的程度以及違規行為歷時多久等作為計算基礎。Secondly in enterprise valuation cost method should proceed with book value of the financial statement, regard market value as adjusting orientation and reduce application range of cost method. when income method is adopted, four principles should be paid attention to : a : stage - by - stage income model should be used which is made by early stage income current value added by later stage income increase. b : net profit and net cash flow should be the majority of income volume
其次為：企業價值評估採用成本法應從財務報表的賬面價值入手、以市場價值為調整目標、減少成本法的應用范圍；採用收益法應以前期收益現值加後期收益額遞增的分階段收益模型，收益額以凈利潤、現金凈流量為主，收益預測以企業未來發展潛力分析為前提的銷售收入預測為主導，折現率堅持不低於無風險報酬率等四項原則，系數以回歸方程的測算為主；市場法中參照物企業選取應以同行業企業為基準、擴大數據來源，注重評估比率可靠性驗證、利用多種比率的配合等。As a result, in the four years of assessment, platinum totally understated the profits by 1, 556, 886, involving the tax undercharged of 210, 122
總的來說，百能在四個課稅年度少報利潤共1 ， 556 ， 886元，導致逃繳稅款共210 ， 122元。As a result, in the four years of assessment, platinum totally understated the profits by $ 1, 556, 886, involving the tax undercharged of $ 210, 122
總的來說，百能在四個課稅年度少報利潤共1 ， 556 ， 886元，導致逃繳稅款共210 ， 122元。Also, optimization studies are underway from the following respects, constituting quoted price system of constructing - cost, establishing benefit - balance mechanism, contractor ' s constructing - cost - control service for proprietor, and how to decrease project implementation ' s organization layer and profit - proportion etc. aims of studies is to make contractor ' s constructing abilities be apparent, to accelerate contractors be autonomic, to raise proprietor ' s beneficial result of construction
同時，從構畫建造成本報價體系、建立起項目實施階段的利益制衡機制，如何減少工程項目實施組織方式的組織層次和利潤分成，承包商為業主提供建造成本控制服務等角度進行優化研究，其目的是突顯承包商的建造能力、促進承包商自律、提高業主的項目建設效益。For cases involving late filing of returns with no omission or understatement of income profit detected after field audit or investigation, the penalty policy under parts e to g is to be applied
9 .若實地審核或調查結果發現個案只涉及遲交報稅表但不涉及漏報或少報入息利潤，稅局會採用以下e至g部分的罰款政策。Understatement of profit
少報利潤For omission or understatement of profits, the penalty policy under part d will apply
如涉及漏報或少報利潤，則d部分的罰款政策同樣適用。The court also heard that satisfactory accounting records were kept by yau shing kan kee at all relevant times from which the correct profits of the business could be readily ascertained. in his tax returns for the years of assessment 199495, 199596, 199697 and 199798, the defendant had understated the assessable profits of yau shing kan kee by $ 5, 547, 784 and the resultant tax undercharged was $ 897, 073 in total
被告在其199495 、 199596 、 199697及199798課稅年度的報稅表內，均少報了友成根記的應評稅利潤，少報的利潤款額總數為5 ， 547 ， 784元，即應評稅利潤總額的73 % 。The court also heard that satisfactory accounting records were kept by yau shing kan kee at all relevant times from which the correct profits of the business could be readily ascertained. in his tax returns for the years of assessment 1994 95, 1995 96, 1996 97 and 1997 98, the defendant had understated the assessable profits of yau shing kan kee by 5, 547, 784 and the resultant tax undercharged was 897, 073 in total
被告在其1994 95 1995 96 1996 97及1997 98課稅年度的報稅表內，均少報了友成根記的應評稅利潤，少報的利潤款額總數為5 ， 547 ， 784元，即應評稅利潤總額的73 % 。The nagoya regional taxation bureau said the undeclared income related to sales of car components to australian and brazilian subsidiaries and advertising expenses over a three - year period ending in march 2004
日本名古屋地方稅務局表示，豐田公司以過低的折扣價格向其在澳大利亞和巴西的子公司出售汽車零部件。與此同時，該公司還通過虛報廣告開支等方式少報利潤。The investigation by the inland revenue department ( ird ) revealed that the appellant had falsely claimed deductions in respect of salaries, entertainment and staff benefits expenses, and omitted to include as income a lump - sum contractual bonus received from a radio station in the four profits tax returns of platinum. as a result, profits were understated by $ 1, 556, 886, involving tax undercharged by $ 210, 122
稅務局調查發現，上訴人在１ ９ ９ ４ ９ ５至１ ９ ９ ７ ９ ８四個課稅年度的報稅表上，以虛假的陳述申索扣除雇員薪酬、應酬開支和員工福利，及漏報一筆由電臺發出的約滿花紅，以致公司少報利潤共１ ， ５ ５ ６ ， ８ ８ ６元，涉及逃繳稅款共２ １ ０ ， １ ２ ２元。The investigation by the inland revenue department revealed that the appellant had falsely claimed deductions in respect of salaries, entertainment and staff benefits expenses, and omitted to include as income a lump - sum contractual bonus received from a radio station in the four profits tax returns of platinum. as a result, profits were understated by 1, 556, 886, involving tax undercharged by 210, 122
稅務局調查發現，上訴人在至四個課稅年度的報稅表上，以虛假的陳述申索扣除雇員薪酬應酬開支和員工福利，及漏報一筆由電臺發出的約滿花紅，以致公司少報利潤共， ，元，涉及逃繳稅款共，元。For cases involving late filing of returns with no omission or understatement of incomeprofit detected after field audit or investigation, the penalty policy under parts e to g is to be applied. however, a higher penalty loading will be applied if the taxpayer intentionally delays the submission of the returns pending the result of the field audit or investigation
若實地審核或調查結果發現個案只涉及遲交報稅表但不涉及漏報或少報入息利潤，稅局會採用以下e至g部分的罰款政策。然而，如納稅人故意延遲呈交報稅表，以等待實地審核或調查的結果，加徵罰款比率將會較高。Firstly, the pooling of interests method may produce a huge amount of " instance income " which is n ' t real income. the " instance income " would leave a chance for the managers to manage their reported income and it would disturb the investors " analysis and decisions and decrease the investors " return. and evidence has been found in the case study
其原因如下：首先、權益集合法會產生較大的「即時收益」 ，但它並不是真正的收益，這會為經理人員提供利潤操縱的機會，並干擾報表使用者的分析和決策，損害投資者的利益；其次、允許不同的會計方法會降低會計信息的可比性；再次、權益集合法在國際上使用得越來越少，如美國和國際會計準則理事會準備或已經廢除了權益集合法。There is very little profit in selling newspapers at present
現在賣報紙利潤很少。分享友人