lump sum expenses 中文意思是什麼
lump sum expenses
解釋
一次總付的費用, 全部費用-
Article 19 prepaid expenses are expenses that should be allocated into the period in which they are incurred and in subsequent periods, and be amortized within one year ( inclusive ). they include amortization of low - valued consumables, prepaid insurance expenses, lump - sum payment for stamps and lump - sum payment for stamps in large amount that need to be amortized
第十九條待攤費用，是指企業已經支出，但應當由本期和以後各期分別負擔的、分攤期在1年以內（含1年）的各項費用，如低值易耗品攤銷、預付保險費、一次性購買印花稅票和一次性購買印花稅稅額較大需分攤的數額等。 -
It was further found that, apart from the false salary expenses, platinum had in its returns for the four taxation years from 1994 95 to 1997 98 falsely claimed salaries expenses of 162, 950 related to another employee, inflated its entertainment and staff benefits expenses in the sum of 735, 536 ; and omitted to include as income a lump - sum contractual bonus of 450, 000 received from the radio station in september 1994
繼深入調查后，稅務局發現百能還在1994 95至1997 98四個課稅年度的報稅表上，以虛假的陳述申索扣除給予另一名雇員的薪酬支出162 ， 950元及誇大其應酬開支和員工福利開支735 ， 536元更漏報一筆在一九九四年九月由電臺發出的約滿花紅450 ， 000元。 -
After party b has discharged its surety liability according to this contract, it shall be entitled to request party a to pay back all the money that party b has paid in substitute for party a plus the expenses incurred in realizing its right of subrogation and in addition party a shall pay to party b the interests thereof equivalent to that of bank loan of the same period and the penalty interests as well as a lump sum default fine as much as % of the substitute money
乙方按照本合同的約定承擔了保證責任后，即有權要求甲方立即歸還乙方代償的全部款項及乙方實現債權的費用，甲方另外應支付乙方代償之日起企業銀行同期貸款利息、罰息，並按上述代償款項的%一次性支付違約金。 -
Such expenses are regarded as effecting a change in the basis in which a business remunerates its employees and not the structure of the business per se. however, please note that the cost in establishing a mpf scheme does not include the initial or special lump sum contributions to the scheme
通常可以，因有關開支會被視為僱主只是因改變雇員薪酬基準，而非因改變其業務架構的開支。但須注意成立強積金計劃的費用並不包括首次或特別整筆支付予強積金計劃的供款。 -
It was further found that, apart from the false salary expenses, platinum had in its returns for the four taxation years from 199495 to 199798 falsely claimed salaries expenses of $ 162, 950 related to another employee, inflated its entertainment and staff benefits expenses in the sum of $ 735, 536 ; and omitted to include as income a lump - sum contractual bonus of $ 450, 000 received from the radio station in september 1994
繼深入調查后，稅務局發現百能還在199495至199798四個課稅年度的報稅表上，以虛假的陳述申索扣除給予另一名雇員的薪酬支出162 ， 950元；及誇大其應酬開支和員工福利開支735 ， 536元；更漏報一筆在一九九四年九月由電臺發出的約滿花紅450 ， 000元。 -
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。
分享友人