retained income 中文意思是什麼
retained income
解釋
保留收益-
Fifth, make closing entries, journalize and post them ; close all revenue and expense accounts ; calculate net income anc transfer it to retained earnings account
第五,作結帳分錄,過帳以後結清全部收入和費用帳戶,結算本期凈收益進而結轉留存收益帳戶。 -
Combined statement of income and retained earnings
損益及保留盈餘合併表 -
Investment in fixed assets in 10 million a above one, in 5 years, reward to pay income tax place 100 % retained in fact according to enterprise
固定資產投資在1000萬元以上的, 5年內按企業實交所得稅地方留成的100 %獎勵。 -
Reorganized enterprises with an operating period of above 15 years may enjoy 50 % reward of the locally retained portion from the paid - in enterprise income tax in the third to fifth years from the profit - making year
改組企業經營期在十以上的,自獲利年度起第三年至第五年按企業實交所得稅地方留成50 %獎勵企業。 -
Retained earnings ; retained income
留存盈利收益 -
The increase in pat mainly reflected an increase of hk 149. 5 million in net interest income from an enlarged retained mortgage portfolio and the wide prime - hibor spread
未經審核除稅后溢利的增幅,主要反映擴大了的按揭組合效果,以及受惠于香港最優惠利率與香港銀行同業拆息之間擴闊的息差,使凈利息收入增加1 . 495億港元。 -
Rental income from the qualifying property and cash dividend income and interest income derived from permissible financial assets can be retained by the entrant and need not be ring - fenced under the scheme
投資者可保留合資格物業的租金收入、由獲許金融資產所獲得的現金股息收入及利息收入,這些收入不受制於本計劃的規范。 -
Therefore dividends declared by the corporate income out of retained earnings and distributed to the holders were subject to withholding corporate tax, as well individual income tax
將公司之盈餘分配給股東之年度,股東必須再就收取之股利,課征個人所得稅,俗稱兩稅獨立。 -
Reorganized enterprises that arrange 80 % of the former enterprise ' s workers on duty may enjoy 50 % reward of the locally retained portion from the paid - in enterprise income tax in the third to eighth years since the profit - making year
改組企業安置被改組企業原由在崗職工80 %以上的,自獲利年度起第三年至第八年由本市受益財政按企業實交所得稅地方留成50 %獎勵企業。 -
Domestically funded enterprises may enjoy full reward of the locally retained portion from the paid - in enterprise income tax in the first and second years ; and 50 % reward in the third to fifth years from the profit - making year
經營期在十年以上的,自獲利年度起,第一年、第二年,按其繳納所得稅地方留成部分全額獎勵企業;第三年至第五年,按其繳納所得稅地方留成的50 %獎勵企業。 -
Domestically funded enterprises may enjoy full reward of the locally retained portion from the paid - in enterprise income tax in the first and second years ; and 50 % reward of the locally retained portion from the paid - in enterprise income tax in the third and fifth years from the profit - making year
自國內投資企業獲利年度起,第一年、第二年按其繳納所得稅地方留成部分全額獎勵企業;第三年至第五年,按其繳納所得稅地方留成的50 %獎勵企業。 -
Investing in the project of the tertiary industry ( not include the development item of the real estate ), the investment in fixed assets is above 5 million yuan, from is it open profit - making year case to build up, one year is it reward to pay income tax place 100 % retained in fact according to enterprise, reward according to place 50 % retained in the 4th ? 5th year
投資第三產業項目(不包括房地產開發項目) ,固定資產投資在500萬元以上的,從建成營業獲利年度起, 3年內按企業實交所得稅地方留成的100 %獎勵,第4 - 5年按地方留成的50 %獎勵。 -
The increase in pat mainly reflected an increase of hk 28. 5 million in net interest income from an enlarged retained mortgage portfolio, an increase of hk 7. 4 million in mortgage insurance premium earned and an increase of hk 3. 6 million in fee income derived from the two mortgage - backed securitisation programmes
與此同時,由於反映保留按揭組合規模的擴大,貸款撥備增加1 , 430萬港元,及由於一項於二零零一年已入賬的稅項撥回
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