revenue standard 中文意思是什麼
revenue standard
解釋
收益標準-
Animal husbandry accupys a big proportion of the economic total revenue in westen chongqing economic corridor, its development is not only significantly related to the regulation of agricultural structure in this area, but to the balance of the agricultural ecosystem, as well as the upgrowth of chongqing economy and improvement of living standard of chongqing people
畜牧業是渝西經濟走廊產業總值的重要組成部分。發展畜牧業，關繫到渝西經濟走廊農業結構調整和農業產業化經營，關繫到農業產業的生態平衡，關繫到重慶經濟的振興，也關繫到全市人民生活水平的提高。 -
In recent years, fasb, asb, and iasb undertake projects on revenue recognition, leading to a new comprehensive accounting standard on revenue recognition or amendment to the related guidances on revenue and liabilities in certain of the concepts statements or framework
近年來，包括美國、英國、國際會計準則委員會在內的國家和國際組織先後致力於制訂新的收入確認準則或修訂原有的準則，以更好地規范實務中的收入確認問題。 -
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。 -
It is proposed that the lrt system will adopt a standard rail gauge, power supply by overhead wires, main low - floor vehicles in six axes, one or two cars in one train set during the initial stage of revenue service, two or three cars in one train set in the later stage, 90m platform length, certificate payment system, type - b right - of - way on at - grade section, and signalling control for priority passing at intersections, etc
建議採用之輕軌系統為標準軌距，架空線供電之大部分低底板輕軌車輛，每列車以二輛編組營運，月臺設計長度為60公尺，以付費證明系統收費，平面段采b型路權，交叉路口以交通號志管制，給予優先通行權。二線合計之建設成本，以89年幣值估算，約需新臺幣131億元。 -
This article on international and domestic recognized the inhabitant standard not yet unifies the present situation has conducted the analysis research, elaborated separately from the natural person and legal person ' s angle on international solves the inhabitant tax revenue jurisdiction conflict principle, thus draws the conclusion, namely because each national stipulation inhabitant taxpayer ' s scope and the constitution condition are different, it is necessary to coordinate each national the legal conflict, and touched on foreign affairs in the tax law to our country about inhabitant ' s definition, legal person aspect and so on inhabitant ' s scope and confirmation standard proposed had the pointed legislation suggestion ; international although has formed avoids because the dual inhabitant status causing the dual taxation the convention, but its implementation still relied on the bilateral international tax revenue agreement and the various countries ' domestic legislation, the various countries ' domestic legislation the inhabitant recognized the decisive function in particular to the international tax law in, therefore our country should take and strengthen in the tax law inhabitant ' s legislation
本文就國際及國內認定居民標準尚未統一的現狀進行了分析研究，從自然人及法人的角度分別闡述了國際上解決居民稅收管轄權沖突的原則，從而得出結論，即由於各個國家規定的居民納稅人的范圍和構成條件不同，有必要協調各個國家的法律沖突，並對我國涉外稅法中關于居民的定義、法人居民的范圍及確認標準等方面提出了有針對性的立法建議；國際間雖已形成避免因雙重居民身份導致雙重征稅的慣例，但其實施仍依賴雙邊國際稅收協定及各國國內立法，尤其是各國國內立法對國際稅法上居民的認定起決定性作用，故我國應重視和加強稅法上居民的立法。 -
Mainly it is our country that encourages and lack standard and clear to tax revenue that invest, at capital profit must, thin capitalization and finance spread out and produce tax revenue sampled stipulate the defect of having, and the tax treatment and accountant on invest business scarce to coordinate difference
主要是我國對投資的稅收鼓勵缺乏規范和明確，對資本利得、資本弱化和金融衍生產品的稅收規定存在缺陷，稅收和會計在投資業務上的差異缺乏協調。第四部分：我國企業投資業務稅收處理制度的重塑。 -
Finally, it discloses the imagination of municipal market of china in the head and concludes its base marketing, safety and solidity and legislation principals ; stressing offering standard and the control of risk on credit and revenue, the admittance of issue body, the devise the impossible of the city of wuhan with the actual situation
最後構想如何發展我國市政債券，提出了發展市政債券的市場導向、安全穩健和法制等三項基本原則，著重指出市政債券的信用和稅收風險控制措施；市政債券的市場準入、債券設計、信用評級等相關問題。並且結合實際情況，設計了武漢市市政債券的發行。 -
Besides, our company also produce " mech " brand malleable iron, gray iron, ductile iron, bronze threaded pipe fittings with american standard, din standard and british standard, steel pipe nipples, red brass nipples, stainless steel nipples and other casting products, with annual output of 70, 000 tons. the sales revenue in year 2002 reaches rmb430 million, including export revenue usd40 million and profit rmb120 million which has created a miracle in china " s casting industry
我公司還生產邁克牌英美和德制瑪鋼灰鐵球鐵和青銅螺紋管件，鋼管接管接頭，銅接管接頭，不銹鋼接管接頭，和其他鑄造產品，年生產能力7萬噸2002年度實現銷售收入4 . 3億元，其中自營出口4000萬美元，利稅1 . 6億元，利潤1 . 2億元，在中國同行業中創造了奇跡。 -
Besides, our company also produce " mech " brand malleable iron, gray iron, ductile iron, bronze threaded pipe fittings with american standard, din standard and british standard, steel pipe nipples, red brass nipples, stainless steel nipples and other casting products, with annual output of 70, 000 tons. the sales revenue in year 2002 reaches rmb430 million, including export revenue usd40 million and profit rmb120 million which has created a miracle in china " s casting industry. " mech " brand products sell well all over the world and enjoy an excellent reputation among our customers
我公司還生產邁克牌英美和德制瑪鋼灰鐵球鐵和青銅螺紋管件，鋼管接管接頭，銅接管接頭，不銹鋼接管接頭，和其他鑄造產品，年生產能力7萬噸2002年度實現銷售收入4 . 3億元，其中自營出口4000萬美元，利稅1 . 6億元，利潤1 . 2億元，在中國同行業中創造了奇跡。 -
The system is designed to sustain revenue sources necessary to correct fiscal imbalance among the local public entities, and thereby ensure that all such local entities are able to carry out a certain standard of administration
該制度的目的是維持必須的收入來源，以調節地方公共團體間的財政不平衡，由此確保各地方團體能夠按行政管理的某種標準正常運行。 -
Because the present various countries law regarding the inhabitant recognized the standard is inconsistent, as well as the transnational obtained existence, causes the dual taxation question which the dual inhabitant status but causes to be day by day serious, therefore the inhabitant status confirmation becomes in the international tax revenue relations to receive the universal attention day by day the focal point
由於目前各國法律對于居民的認定標準不一致，以及跨國所得的存在，導致雙重居民身份而引起的雙重征稅問題日趨嚴重，所以居民身份的確認日益成為國際稅收關系中的一個受到普遍關注的焦點。 -
Finally, the development of accounting standard on revenue recognition is discussed according to current international efforts
最後，結合目前國際上關于收入確認準則制定的現實狀況，本文探討了收入確認準則的制定問題。 -
When the users need to maintenance, please show warranty card and state revenue standard invoice
用戶在維修時請出示保修卡及國家稅務局標準發票。 -
What needs to be done next is to establish a scientific standard of personal income tax, to set up a reasonable tax rate system, to build a proper safeguard system agreeing with the personal income tax policy, and at the same time, to enhance revenue collection and management ability in the process of perfecting the tax reform
今後的個人所得稅改革需要進一步建立科學的個人所得稅扣除標準，建立合理的稅率體系，要建立健全與個人所得稅徵收相配套的保障制度，同時將稅收征管能力的提高作為完善個人所得稅改革的重要任務。 -
So i point out the shortages of this draft and make suggestions on the scope of the standard to be applied, recognition of segments, segment revenue ' s components, segment expense ' s components, vertical segment and the time to disclosure of segment information
本文主要對分部報告準則的適用范圍、分部的劃分、分部收人的定義及內容、分部費用的定義及內容、垂直分部的處理和分部報告的披露期間等問題提出自己的建議。 -
The profit include : 1. high increasing city revenue ; 2. repressing the land speculations and regulating the land market ; 3. making the land circulate and providing funds for state - owned enterprise when it change business field ; 4. improving the city environment and people ' s standard of living
抑制土地投機，規范土地市場； 3盤活存量土地，解決國有企業轉制資金問題； 4改善城市面貌，提高人民生活水平。 -
According to the theory of market economics, the establishment of fiscal transfer system must conform to some principals, including the principal of scientific and rational, the principal of normative and uniform, the principal of efficient preferably, the principal of equitable concurrently, the principal of public and transparent, and the principal of paying more attention to performance. the design of fiscal transfer system of jiangsu province should comply with periodic goals. we also should calculate the standard for fiscal revenue per capital and fiscal expenditure for all regions in the method of factor and regression, and then decide rationally the fiscal capacity of different regions
根據市場經濟理論，財政轉移支付制度的建立，必須遵循科學合理、規范統一，效率優先、兼顧公平，公正透明、注重績效的原則，江蘇財政轉移支付制度的設計要按照分階段目標，採取因素法和回歸法測算各地的標準財政收入和標準財政支出，進而合理確定各地的財力水平，保證各地居民享受相對均等化的公共服務擁有相應的財力，同時，採取與目標相適應的政策措施，才能逐步建立符合江蘇特色的財政轉移支付制度。 -
It is a finance national treasury management system which capital rendering and allocating are in the main form of national treasury centralized revenue and expenditure, worked for financial capital finance department on the basis of national treasury single account system. public finance has important inspiring meanings on national treasury centralized revenue and expenditure system : it supplies scientific theory basis of finance national treasury centralized revenue and expenditure system innovation ; it emphasizes on efficiency and equity of its theory is the important object of finance national treasury centralized revenue and expenditure system innovation ; it is useful for realizing the “ publicity ” standard of this theory ’ s focus, it is the important “ indicator ” of our
但在實際運行中由於經濟及非經濟因素的影響產生了一些問題，本人針對這些問題進行了積極的思考，提出了提高認識以求轉變觀念;完善公共財政支出管理體制改革;完善國庫集中收付制度的配套改革;加快國庫集中收付制度改革的搶先進度;完善相關法律法規;加強責任制約機制進而強化執法監督;加強內部管理並提高服務質量和人員素質等建議。 -
Execution of construction procurement requires promotion of bidding, innovation of construction cost standard, reform of revenue pay system and so on. in addition information system construction is necessary to build database about contractors and experts and improve government work efficiency
實施政府投資項目的工程采購還需要推行諸如招投標制度、工程造價制度改革、支付體系改革等配套措施，此外，建立專家和承包商數據庫，提高政府采購的效率，還必須進行信息化建設。 -
While the mcus of fiscal cash register available on today ’ s market are mainly 8 or 16 - bit and don ’ t possess operating system, which result in the simple function, poor memory property and inconvenient manipulation etc. the aim of this project is the design of a novel kind of fiscal cash register based on 32 - bit arca2 cpu microprocessor of embedded system which match up to the national standard of tax revenue
但是，現在市場上的主流稅控收款機的處理器晶元多採用是8位或16位單片機，並且不採用操作系統，因此它的功能簡單、存儲能力弱，操作不方便等缺點。針對此現狀，我們設計和開發了一種基於32位arca2cpu微處理器的嵌入式系統的稅控收款機，以滿足目前市場的需要。
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