excess portion 中文意思是什麼
excess portion
解釋
超過部分-
In insurance business practice, the building insurance clause in mortgage insurance usually applies the real estate value to amount insured, wheras raplacement approach is applied to the indemnity, which causes overinsurance ? the amount insured is greater than insurance value. the excess amount is perfectly equal to the land value or a portion of land value, which prejudices the interest of the insured
在保險實踐中，住房抵押貸款保險的房屋保險條款通常以不動產價值作為保險金額，而在保險補償時適用重置價值標準，導致保險金額總是大於保險價值的超額保險情況，超出的金額就是土地的價值或者土地價值的一個比例，這對被保險人是不利的。 -
Portion sizes of snacks should be appropriate and not in excess
小食份量要合適，宜配合正餐的食物份量。 -
Article 18 if the amount in surplus after the deduction of enterprise ' s undistributed profits, various funds and liquidation expenses from the net amount of assets or the remaining property of a foreign investment enterprise that is under liquidation exceeds the actual amount of contributed capital, the portion in excess shall be the liquidation income on which the income tax shall be charged in accordance with the provisions of this law
第十八條外商投資企業進行清算時，其資產凈額或者剩餘財產減除企業未分配利潤、各項基金和清算費用后的余額，超過實繳資本的部分為清算所得，應當依照本法規定繳納所得稅。 -
If the amount exceeds the limit for deductions for that country or areas, the excess portion may not be deducted from the amount of tax payable for that tax year ; however, such excess portion may be deducted from any unused portion of the limit for deductions for that country or region during subsequent tax years, for a maximum period of five years
超過該國家或者地區扣除限額的，其超過部分不得在本納稅年度的應納稅額中扣除，但是可以在後納稅年度的該國家或者地區扣除限額的余額中補扣，補扣期限最長不得超過五年。
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