consolidated income 中文意思是什麼

consolidated income 解釋
合併收益, 合併凈利
  • consolidated : adj. 加固的；整理過的，統一的。
  • income : n （定期）收入，所得，收益。 an earned [unearned] income 勞動[不勞]所得。 draw a large income 收...
  1. We have audited the accompanying consolidated balance sheet of abc ( the “ company ” ) and its subsidiaries ( collectively referred to as the “ group ” ) as of 31st december 2006 and the related consolidated income statement, consolidated statement of changes in equity and consolidated cash flow statement for the year then ended, and a summary of significant accounting policies and other explanatory notes

    我們審計了后附的abc股份有限公司（以下簡稱「貴公司」 ）及其子公司和合營企業（以下統稱「貴集團」 ）財務報表，包括2006年12月31日的合併及母公司資產負債表、 2006年度的合併及母公司利潤及利潤分配表、股東權益增減變動表和現金流量表以及財務報表附註。
  2. 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。
  3. Consolidated income statement

    合併損益表
  4. Consolidated income sheet

    合併損益表
  5. Income from production and business operations and other income derived by the branches within or outside china of an enterprise with foreign investment shall be consolidated by the head office for purposes of the payment of income tax

    外商投資企業在中國境內或者境外分支機構的生產、經營所得和其他所得，由總機構匯總繳納所得稅。
  6. In case a non - resident enterprise has set up two or more organs or establishments within the territory of china, it may choose to have its main organ or establishment make a consolidated payment of the enterprise income tax upon the examination and approval of the tax organ

    非居民企業在中國境內設立兩個或者兩個以上機構、場所的，經稅務機關審核批準，可以選擇由其主要機構、場所匯總繳納企業所得稅。
  7. The amount of non - cash donations or contributions which is deducted from the gross consolidated income in accordance with the provisions of the income tax act and other laws

    四、依所得稅法或其他法律規定於申報綜合所得稅時減除之非現金捐贈金額。
  8. Crowds descended upon tax offices all over the country monday on the first day for filing consolidated income tax returns

    在申報綜合所得稅的第一天也就是星期一全國各地的群眾找上稅捐處。
  9. Article 14 in the case where a taxpayer, as well as his or her spouse and / or dependents who shall file a joint consolidated income tax return in accordance with the income tax act, has an amount of income or deduction which is covered within the provisions of paragraph 1 of article 12, the taxpayer shall include any such amount in his or her return for the calculation of basic income

    第十四條（個人與配偶及其受扶養親屬應一併計入基本所得額）個人與其依所得稅法規定應合併申報綜合所得稅之配偶及受扶養親屬，有第十二條第一項各款金額者，應一併計入基本所得額。
  10. Financial accounting also covers some advanced topics including accounting for corporate acquisitions, theory and methods of consolidation accounting, consolidated cash flow statements, accounting for company income tax, international accounting standards, accounting for foreign operations and corporate merger and insolvency

    財務會計也包括一些高級課題：企業收入會計、固定資產會計的原理與方法、固定資產現金流量表、企業所得稅會計、國際會計準則、國外業務會計和企業合併與破產。
  11. Interim provisions concerning imposition of consolidated industrial and commercial tax and enterprise income tax on resident representative offices of foreign enterprises

    中華人民共和國財政部對外國企業常駐代表機構徵收工商統一稅企業所得稅的暫行規定
  12. Provisions concerning reduction of and exemption from enterprise income tax and consolidated industrial and commercial tax for the encouragement of foreign businessmen to invest in the shanghai pudong new zone

    關于上海浦東新區鼓勵外商投資減征免征企業所得稅和工商統一稅的規定
  13. Interim provisions of the state council concerning the reduction of and exemption from enterprise income tax and consolidated industrial and commercial tax in the special economic zones and the fourteen coastal port cities

    中華人民共和國國務院關于經濟特區和沿海十四個港口城市減征免征企業所得稅和工商統一稅的暫行規定
  14. The unaudited consolidated income statement includes the results of the company and its subsidiaries for the nine months ended 30 september, 2002 2

    未經審核的綜合收益表包括本公司及其附屬公司截至2002年9月30日九個月之業績。
  15. Remarks : 1. basis of presentation of income statement the unaudited consolidated income statement includes the results of the company and its subsidiaries for the six months ended 30 june 2003

    備注： 1 .收益表的呈報基準未經審核的綜合收益表包括本公司及其附屬公司截至2003年6月30日六個月之業績。
  16. Remarks : 1. basis of presentation of income statement @ the unaudited consolidated income statement includes the results of the company and its subsidiaries for the three months ended 31 march 2003

    備注： 1 .收益表的呈報基準未經審核的綜合收益表包括本公司及其附屬公司截至2003年3月31日三個月之業績。
  17. Study on some accounting problems of china consolidated statements : combination range of consolidated accounting statements ; partnership and proportionate consolidation method ; research on pooled price deviation ; research on consolidated income tax ; research on consolidated cash - flow statement ; research on limitation and implement ways of consolidated accounting statements

    合併范圍、合營企業與比例合併法、合併價差、合併報表所得稅、合併現金流量表等等這些問題都可借鑒國際慣例，結合我國的實際情況加以改進和完善。本章第六部分對合併報表的局限性及彌補辦法進行了研究。
  18. Article 12 the income tax already paid abroad by an enterprise with foreign investment for its income originating outside china may, in filing its consolidated income tax return, be deducted from its total tax amount payable, however, the amount deducted may not exceed the tax amount payable calculated in accordance with the provisions of this law for its income abroad

    第十二條外商投資企業來源於中國境外的所得已在境外繳納的所得稅稅款，準予在匯總納稅時，從其應納稅額中扣除，但扣除額不得超過其境外所得依照本法規定計算的應納稅額。
  19. What detailed provisions for the finalization of income tax and the filing of consolidated income tax returns are given by the implementation regulations

    問：為什麼實施條例沒有對匯總納稅和合併納稅的具體辦法作出規定？
  20. Enterprise with foreign investment have the right to deduct from the tax payable the foreign income tax already paid abroad in respect of income derived from sources outside china when filing consolidated income tax return

    59外商投資企業來源於中國境外的所得已在境外繳納的所得稅稅款，在匯總納稅時有從應納稅額中扣除的權利。
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