稅前收益 的英文怎麼說

中文拼音 [shuìqiánshōuyì]
稅前收益 英文
before-tax income
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 前 : Ⅰ名詞1 （在正面的） front 2 （次序在先的） first; top 3 （過去的; 較早的） ago; before; preceding...
  • 收 : Ⅰ動詞1 （把攤開的或分散的事物聚集、合攏） put away; take in 2 （收取） collect 3 （收割） harvest...
  • 益 : Ⅰ名詞1 （好處） benefit; profit; advantage 2 （姓氏） a surname Ⅱ形容詞（有益的） beneficialⅢ動詞...
  • 收益 : income; proceeds; profit; earnings; gains; avails; gainings
  1. The department of administration, division of state employees insurance ( dsei ) is implementing the inclusion of supplemental insurance products into the pretax benefits program, effective with the biweekly warrants to be dated april 3, 1992, and with a payroll submission date of march 30, 1992

    管理局勞保處實行在稅前收益計劃中附加保險產品，在1992年4月3日雙周保中生效，並於1992年3月30日交付一份工資總表。
  2. Under the principal of making foreign things serve china and the status in quo of large gap between agriculture and industry, the following advices should be practiced : re - recognizing the meaning of nursing the agriculture ; constructing formal institutions for promising the predicable benefits ; utilizing the adjustment and disposition function of public finance policies ; establishing the organization to improving agriculture, farmer, rural ; accelerating the construction of compositive system of agriculture information ; consummating the mechanism of innovation and appliance of agriculture technology and constructing morals and cultural system during nursing the agriculture

    本著洋為中用的思想，針對目前我國工與農、城與鄉差距過大的現狀，提出為了降低交易費用，對重新認識以工哺農觀念、建立能保證可預期收益的以工哺農的正式規則體系、發揮以政府為主導的財稅政策的調節和配置作用、建立改善「三農」的組織系統、完善農業綜合信息體系、農業科技創新與成果推廣機制和建設道德文化體系等方面提出了相應的政策建議。
  3. In a perfect walrasian market with no taxes or transations " costs, share prices on the ex - dividend day would fall by exactly the value of the dividend that is paid on each share. however, it is well documented that stock prices do not fall by full amount, on average. following elton and gruber ( 1970 ), we use chinese data to examine the effect of dividend taxes on investors " relative valuation of dividends and capital gains

    作為稅收金融效應的研究方法之一，股票除息日股價行為研究與公司的股利政策息息相關，直接關系著公司的股利政策是否能夠達到使得股東稅后收益最大化的目標；我國股票市場目前投機過度，現金股利被統一的課以20的個人所得稅，而資本利得稅尚未開征，這方面的研究也可以為資本利得稅的開征提供一個實證依據。
  4. Economical data : estimated sales value rmb520 million and profit before tax rmb 80 million per year

    效益預測：實現年銷售收入3 . 5億元，稅前利潤5000萬元。
  5. There are no accumulated loss in the most recent fiscal year, and the ratios of business profits and pre - tax profit to year - end paid - in capital are no less than 3 percent

    三、最近一個會計年度決算無累積虧損，且營業利益及稅前純益占年度決算實收資本額比率達百分之三以上。
  6. These include, but are not limited to the developments in our economy, the increasing trends towards globalisation and electronic commerce, the continued stability of the local property market, and the growing importance of volatile investment proceeds from our fiscal reserves to our recurrent revenue. in the light of its findings, the task force will consider whether the existing tax base, tax net, tax rates and types of taxes should be changed, and if so, what changes should be made under the overriding principle of maintaining a low and simple taxation regime and preserving hong kong s competitiveness

    考慮的因素將包括本地經濟的發展情況、全球一體化加速和電子貿易盛行的後果、本地物業市場持續平穩發展的影響、波動不定的財政儲備投資收益占政府經常收入比重越來越大等等。小組將根據研究結果考慮是否需要改變目前的稅基、稅種、稅網和稅率。假如需要，便要進一步研究，在保持簡單低稅制和維持香港競爭力的大前提下，怎樣的改變才最適當。
  7. Another major difference between private and public companies is on the reported earnings / income tax front

    上市公司與非上市公司之間另一個主要區別是對收益和稅前收入的報告。
  8. Earnings before interest and income tax

    稅前收益
  9. In 2004, we generated turnover of us $ 24. 9 billion, earnings before interest and tax ( ebit ) of us $ 5. 5 billion and operating cash flow after interest and tax of us $ 5. 2 billion

    2004年，公司的營業額達249億美元，息稅前收益（ ebit ） 55億美元，息稅后可營運現金額52億美元。
  10. Fourth - quarter expenses in investment banking jumped by 32 per cent, while operating income rose by only 22 per cent, prompting a slight drop in pretax income to sfr1. 36bn ( $ 1. 1bn ) year on year

    瑞銀集團第四季度在投行領域的支出大幅增長32 % ，而運營收益僅增長22 % ，導致稅前收益小幅下降至13 . 6億瑞士法郎（合11億美元） ，低於上年同期水平。
  11. Aimed at the maximization of after tax income. chapter four began with some problems existing in current tax planning of fixed assets and constructed a new thought frame of tax planning of fixed assets according to the effective tax planning theories, then guided by the above thought frame, this paper studied the practice regarding tax planning of fixed assets from several sectors such as the obtainment, depreciation, continuous payout, operation and disposition of fixed assets to the comprehensive case

    第四章從當前固定資產納稅籌劃存在的某些問題入手，根據有效納稅籌劃理論，以稅后收益最大化為目標，構建了一個新的固定資產納稅籌劃思維框架;然後，在這個思維框架的指引下，分別從固定資產的取得、折舊與后續支出、運用和處置幾個環節到綜合案例，研究了固定資產納稅籌劃的實務。
  12. The causes and actuality of enterprises " tax planning have been expatiated in the first part of this thesis, the ultimately start of tax planning has also be stressed, it must be the rational oriented by policies and laws to get prime match of revenue and tax through the effective deployment of capital and resource, and maximization the profit after tax

    本文第一部分闡述了企業稅務籌劃的成因與現狀，強調稅務籌劃的根本出發點在於依託稅收政策法規的合理導向，通過資本、資源的有效配置，獲取收益與稅負的最佳配比，從而使稅后利益最大化；並指出了目前企業稅務籌劃存在的主要問題。
  13. Part two : this part is about the income tax policy of insurance company in some foreign countries, and its impact on our country

    筆者先從所得稅、企業所得稅的概念入手，指出企業所得稅是針對企業純收益所徵收的一種稅，目前已被大多數國家所採用。
  14. Some experts and scholars have discussed areas between city and countryside, but no one divided the idiographic boundary about it. second, as defined factors of rank and grade, it chose the factors affecting the city and countryside. finally, at the ways of evaluating land price, it spread the using scope of the profit, cost, and rating of reduction in the method of income reduction and the exploitation expenses of the land, the tax in the method of cost approach

    在此之前，雖然有關專家和學者已對城鄉結合部作了不少論述，但均未曾劃分出具體界線；其次，確定定級因素時，選擇了對城市和鄉村均有影響的定級因素；最後，在土地估價方法中，拓寬了收益還原法中的土地總收益、總費用、還原率以及成本逼近法中的土地開發費、稅費等參數的應用范圍。
  15. Then contra posing the fact of chinese economic, the author tries to find the key in designing a new accounting mechanism about stock option ' s accounting measurement and recognition in china, referencing the accounting basis theory - the basic accounting concepts about cost and account entity assumption. finally give two examples to ensure the theory mentioned. the author states the key to designing the mechanism about stock option ' s measurement and recognition is to solve four core problems, including if the stock options must be recognized as compensation cost ; if any, how to measure their value ; and if the elements of stock option changed, it is necessary to adjust the changes, or re - recognition, etc. finally, the author summarizes recognize the stock option compensation cost according to the exercising ways of stock option by the employee

    本文認為，在設計股票期權會計處理方法時，應當首先明確並解決以下四個核心問題，即（ 1 ）是否應當將股票期權確認為一項薪酬費用； （ 2 ）如果應當確認為一項薪酬費用，在行權前股票期權價值發生變化，是否應當對股票期權的賬面價值和薪酬費用進行調整； （ 3 ）如何衡量股票期權本身的價值和薪酬費用，如何確定薪酬費用的分攤年限，及在各年度如何合理分攤； （ 4 ）如何核算每股收益以反映股票期權實施對每股收益的稀釋作用，如何對股票期權計劃下的所得稅進行會計處理等。
  16. This is just surface reason of the rate of state - owned business indebtedness to increase. ( two ) state - owned business profit ability is bad, and appear payment of interest that is in net finance loss. namely business proceeds with tax before paying the interest has the scarcity to pay the interest charge

    （二）國有企業盈利能力差，出現了凈的財務虧損，也就是企業的付息得納稅前收益不足以支付利息費用，隨著利息拖欠額的增加，企業的負債率越來越高。
  17. If the employer s contributions to the ror scheme had previously been allowed as deduction in its profits tax assessments, any employer s contributions that are repaid to the employer are taxable

    如果有關的僱主供款較早前曾獲扣除，職業退休計劃其後退還給他的供款須全數繳納利得稅。至於該供款的投資收益，則不用課利得稅。
  18. We find that current asset turnover, debt ratio, revenue growth rate, profit margin before taxes and investing gains, return before taxes on assets et al. can predict financial distress accurately

    研究發現，由流動資產周轉率、資產負債率、銷售收入增長率、扣除投資收益的稅前銷售利潤率和稅前資產利潤率這五個財務指標建立的數學模型具有較強的預測能力。
  19. Distribute the pertinent information of cloth according to authoritative ministry, enterprise bond interest already was made clear should impose income tax, in order to show the distinction that with national debt breed invests, and in principle is told, the method of levy taxes of dividend distribution income that its impose method to should get with investor is same, collect by the tax rate of 20 % namely, do not set case piece dot, when carrying out, by the clique interest firm generation is buckled, but according to handing in place management greatly to appear on the market the concerned department of enterprise bond says, appear on the market at present breed is very few, trade not active also, to its the executive job of accrual levy has not begun, the difference that goes up in yield level about enterprise bond and national debt so, answer to do not have immediate impact with pay taxes

    根據權威部分發布的相關信息，企業債券利息已明確是要徵收所得稅的，以示與國債品種投資的區別，且原則上講，其徵收辦法應同投資者得到的分紅派息所得征稅方法一樣，即按20 %的稅率徵收，不設起片點，執行時由派息公司代扣，但據深交所治理上市企業債券的有關部門稱，目前的上市品種很少，交易也不活躍，對其利息征稅的執行工作還未開始，所以有關企業債券與國債在收益率水平上的差別，應與納稅不納稅沒有直接關系
  20. Due to overburden left by improper system and lack of effective supervision on operation, china ' s banks found in pain when they confront with the competitions from their foreign counterparts. index of profitability, such as actual profit growth rate and profit margin, show that china ' s banks rank a low level, irrespective of their giant assets scale

    通過與全球其他大的銀行比較可以發現，我國商業銀行的綜合實力和競爭能力相對較弱，在稅前利潤、實際利潤增長率、資本利潤率、資產收益率等反映經營效益的指標排名中都屬於世界同業中等偏下的水平。
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