current business year 中文意思是什麼
current business year
解釋
本營業年度-
Sony aims to double its ps3 shipments to 11 million units in the current business year and reduce the game unit ' s loss to 50 billion yen
索尼將將ps3銷售量翻番到1100萬臺為本個財年的目標，同時減少游戲部虧損額至500億日元。 -
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。 -
Since it is difficult to distinguish corporate and personal entertainment, the implementation regulations provide that deductible amount of entertainment expenses incurred in connection with business activities should be limited to 60 % of the actual expended amount, but the maximum amount cannot exceed 0. 5 % of the sales ( business ) revenue for the current year
考慮到商業招待和個人消費之間難以區分，為加強管理，同時借鑒國際經驗，實施條例規定，企業發生的與生產經營活動有關的業務招待費支出，按照發生額的60扣除，但最高不得超過當年銷售（營業）收入的5 % 。 -
Current year profit or loss from merchandise sales or business
本年銷售銷貨或營業利潤 -
Net amount of current year merchandise sales or business income
本年銷售銷貨或營業收入凈額 -
Current year tax expense relating to merchandise sales or business operations
本年度銷售銷貨或營業稅金 -
Business loss incurred for the current year, and
在這個課稅年度內業務上的虧損以及 -
Give delaying cost is to show the business is current already defray, and be benefited period in above of a financial year, the charge that after should having, each financial year partakes
遞延費用是指企業當期已經支出，且受益期在一個會計年度以上，應該有以後各會計年度分擔的費用。 -
The second chapter analyzes the characteristics of flower industry and the current condition of the flower consumption with detailed statistical data and the data from the investigation of shenzhen and wuhan. the third chapter discusses the channels of flower distributions and the current situation in the market constructions of flower business. the fourth chapter analyzes the main factors that influence the development of flower market by using investigation data and makes a prediction about the developing prospects of flower industry during the period of " the tenth five - year plan " based on different kinds of factors from home and abroad
第一章揭示了花卉業在全球迅速發展的背景，指出花卉業發展的主要原因，發展的現狀特徵、經驗以及給我國花卉業的重要啟示；第二章運用詳實的統計資料和在武漢市和深圳市進行的調查資料，對花卉生產、消費的現狀特點進行分析；第三章探討了我國花卉產品流通的渠道與花卉交易市場建設的狀況；第四章運用調查資料，分析花卉市場發展的影響因素，並且在綜合國內外各因素的基礎上，對「十五」期間花卉業發展的前景進行預測；第五章針對問題，提出了我國花卉業發展的對策。 -
Other business profit or loss amount in current year
本年其他業務利潤虧損額 -
From 2005, our country start to put into practice macroscopical adjust, price of crude oil and fibre raw material keep rising, the international trade situation is very grimness, add it turned the productivity of fibre to developped to the 2004 quick in 2001, a current excess, the profession competition turns worse, rate of exchange the influence that change the industry chain at the same time is over and above benefit in fraud that variety ability that a year, turn the fibre profession from here the 2005 the movement difficulty, realize the profits compares to descend 20. 3 % together, is four in the last yearses descend significantly for the very first time, also ising every kind of self - contradict ising convex with problem now, face such disadvantageous exterior environment, how to promote the fast orientation in company oneself new surrounding with the anti - risk ability, exist to the business enterprise with develop to the pass importance
本論文首先對吉林化纖長絲車間生產管理進行系統現狀分析，其主要目的是查找生產管理系統存在的問題，並進行系統原因分析，從而確定系統優化方向。文章從生產計劃管理、生產組織管理、生產控制管理三個方面作了系統現狀分析，逐一闡述車間生產管理各個子系統存在問題有原因分析，在此基礎上運用生產管理系統優化理論，對車間生產管理各個子系統進行了優化研究，提出了系統優化方案。為保證車間生產管理系統優化方案能夠順利實施，筆者提出通過車間自身生產管理制度建設、績效考評系統建立、員工培訓體系建立、生產現場5s管理推行及車間班組建設，為車間生產管理系統優化提供更有力的保障。 -
Current china have becomes biggest dvd of the whole world to produce the country, last year the exit sum of the chinese dvd exceed 30 hundred million us, far far higher than electricity, but chinese at the same year business enterprise dvd patent that pay fee too high amount to 10 hundred million dollar. according to the gross profit rate that introduction, now a set per selling there is half in the dvd to above hand over to the foreign boss ". the patent fee of the high has already made the chinese business enterprise to be placed in the in a dilemma and embarrassed position. therefore, increase the right of independence that profession of local video - disc machine have become common ground for machine important leader of local and several and big disc
目前中國已成為全世界最大的dvd生產國，去年中國dvd的出口額超過30億美元，遠遠高於彩電，但同年中國企業繳納的dvd專利費也高達10億元。據介紹，目前每賣出一臺dvd的毛利率中有一半以上要交給外國「老闆」 。高昂的專利費已經使中國企業處于進退兩難的尷尬地位。 -
Article 93 insurance companies engaged in insurance business other than life insurance, shall set aside a reserve for future claims from its premiums retained for the current year ; and the amount set aside and carried forward shall be equal to fifty percent ( 50 % ) of the premiums retained for the current year
第九十三條除人壽保險業務外，經營其他保險業務，應當從當年自留保險費中提取未到期責任準備金；提取和結轉的數額，應當相當于當年自留保險費的百分之五十。 -
Article 32 a business, unless newly established, shall prepare comparative financial statement for two consecutive years by disclosing the amounts in both the current year and previous year
第32條年度財務報表之格式，除新成立之商業外，應采二年度對照方式，以當年度及上年度之金額並列表達。 -
Current year adjusted loss of all your business
所有業務在本年度內經調整后的業務虧損 -
Article 55 in case an enterprise terminates its business operation in the middle of a year, it shall apply to the tax organ for calculating and paying the enterprise income taxes of the current period within 60 days after the actual date for terminating its business operations
第五十五條企業在年度中間終止經營活動的，應當自實際經營終止之日起六十日內，向稅務機關辦理當期企業所得稅匯算清繳。 -
The tapping and utilization of a series of financial and accounting information by enterprises after an accounting year or a production and operation cycle is an issue which should be paid attention in the current business management and the teaching and research of accounting teaching in colleges or universities
摘要企業在一個會計年度終了或經歷一個生產經營周期后所產生的一系列財務會計信息資料的開發利用，是目前企業管理中必須普遍引起重視和高校財會教研中必須普遍引起關注的問題。 -
In consideration of the current economic difficulties, the financial secretary announced a series of relief measures, including reduction of rates payable in 2002 ; reducing water and sewage charges and trade effluent surcharge ; waiving business registration fee for one year ; extending duty concession for ultra low sulphur diesel ; and freezing government fees and charges
財政司司長提出紓解民困的措施，包括寬免二零零二年度應繳差餉寬免水費排污費和工業污水附加費免收商業登記證費用一年延續超低硫柴油的稅務優惠和凍結政府收費。
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