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<金融> 工商营业税

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干货 | 法律英语词义辨析：特权税

律蚁语言服务社 : Excise/Franchise/ Royalty以上三者均与特权税相关。从广义上讲，excise可译为“特许权税”，指就几乎任何特权的授予所征收之税，如与继承权相关的继承税( inheritance tax)也属该范畴，只有所得税例外；而从狭义上讲，excise则是就特定的某些商品的制造、销售、消费等权利征收之税，鉴于其主要体现在销售环节上，故译为“特种商品销售税”。相比之下...

翻译干货专栏：法律翻译之税法

律蚁语言服务社 : 隔壁翻译菌盆友们大家好~ 又叕叕叕叕见面啦~ 本领域将涉及国际商事交易的最主要、最基本问题：商事组织、竞争、融资、会计、劳工、银行、合同等等多个方面~ 本系列主要参考中国人民大学出版社《国际商事经济法律通则》一书，笔者很推荐对此方面感兴趣的盆友们阅读哦~~本篇将介绍税法相关内容~第十五篇税法01概述显然，掌握税法与否是企业能否获得成功的关键。对此，不仅要求要知道如何计算税额，还要...

公司部门名称及职位术语

术语表: 公司/企业部门英文名称总公司 Head Office分公司 Branch Office营业部 Business Office人事部 Personnel Department人力资源部 Human Resources Department总务部 General Affairs Department财务部 General Accounting Department销售部 Sales Departmen...

双语金融术语：Bad Debt（坏账）

David Wang: Definition 定义 Bad debt is an expense that a business incurs once the repayment of credit previously extended to a customer is estimated to be uncollectible. Bad debt is a contingency that must ...

财报术语之Cash Basis Accounting

RO: By WILL KENTONReviewed by EBONY HOWARD编写人：WILL KENTON审核人：EBONY HOWARD What Does Cash Basis Mean?什么是收付实现制？ Cash basis refers to a major accounting method that recognizes revenues an...

财报术语之Administrative Expenses

RO: By ALICIA TUOVILAReviewed by SOMER ANDERSONFact checked by MICHAEL LOGAN编写人：ALICIA TUOVILA审核人：SOMER ANDERSON事实核查人：MICHAEL LOGAN What Are Administrative Expenses?什么是管理费用？ Admin...

财报术语之Operating Expenses

RO: By WILL KENTONReviewed by MARGARET JAMESFact checked by SUZANNE KVILHAUG编写人：WILL KENTON审核人：MARGARET JAMES事实核查人：SUZANNE KVILHAUG What Is an Operating Expense?什么是营业费用？ An operat...

一文了解财报术语之营业利润

Mia2020@旗渡: Operating Profit By THE INVESTOPEDIA TEAM Updated September 07, 2022 Reviewed by CHARLENE RHINEHART 营业利润作者：投资百科团队更新时间：2022年9月7日审...

Administrative Services Agreement - 范本

旗渡多语种范本中心: "Accounting Referee" has the meaning ascribed to such term in Section 6.3. "Administrator Breach" has the meaning ascribed to such term in Section 8.3(a). "Administrator Indemnified Persons" has the m...

一文了解财报术语之EBIT

Mia2020@旗渡: Earnings Before Interest and Taxes (EBIT)By CHRIS B. MURPHYUpdated May 09, 2023Reviewed by AMY DRURYFact checked by PETE RATHBURN息税前利润（EBIT）作者：CHRIS B. MURPHY更新时间：2023年5月9日审阅人：AMY DRURY事实核查人：PETE RATH...

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Subsidiary Formation Agreement - 范本

旗渡多语种范本中心: This Subsidiary Formation Agreement (the "Agreement") is made and entered into as of the 23rd day of January, 1997 by and among AMERICAN SOFTWARE, INC., a Georgia corporation ("ASI"), AMERIC...

ASSET PURCHASE AGREEMENT - 范本

旗渡多语种范本中心: ASSET PURCHASE AGREEMENT between CALIFA ENTERTAINMENT GROUP, INC., V. O. D., INC., STEVEN HIRSCH, DEWI JAMES & WILLIAM ASHER and PLAYBOY ENTERPRISES, INC. dated as of&n...

中英双语-湖南省石油价格调节基金征收使用管理办法(可下载）

旗渡双语法规: Administrative Measures on the Collection and Use of Oil Price Regulation Funds in Hunan Province 湖南省石油价格调节基金征收使用管理办法 Promulgating Institution: Hunan Provincial Finance Bureau, Hunan Provincial...

中英双语-营业税改征增值税试点有关企业会计处理规定(可下载）

旗渡双语法规: Provisions on Accounting Treatment of Enterprises under the Pilot Program for Replacing Business Tax with Value-added Tax 营业税改征增值税试点有关企业会计处理规定 Promulgating Institution: Ministry of Finance Docu...

Formation Agreement - 范本

旗渡多语种范本中心: ARTICLE I. CONTRIBUTIONS SECTION 1.01 AG CONTRIBUTION; AG. COM BUSINESS ASSETS. SECTION 1.02 ASSIGNMENT AND ASSUMPTION OF LIABILITIES. SECTION 1.03 TRANSFERS NOT EFFECTED ON OR PRIOR TO...

中英双语-财政部、国家税务总局、中国人民银行关于上海市开展营业税改征增值税试点有关预算管理问题的通知(可下载）

旗渡双语法规: Notice of the Ministry of Finance, the State Administration of Taxation and the People's Bank of China on Budget Management in the Pilot Project for Replacing Business Tax with Value-Added Tax in Shan...

Receivables Purchase Agreement - 范本

旗渡多语种范本中心: ARTICLE I DEFINITIONS SECTION 1.01. Defined Terms. SECTION 1.02. Accounting Terms and Determinations. SECTION 1.03. UCC Terms. ARTICLE II PURCHASES AND SALES SECTION 2.01. Agreement to Purchase....

Agreement and Plan of Contribution - 范本

旗渡多语种范本中心: AGREEMENT AND PLAN OF CONTRIBUTION BY AND AMONG REALTY INFORMATION GROUP (DELAWARE), INC. AND REALTY INFORMATION GROUP, INC. AND REALTY INFORMATION GROUP, L. P. AND JAMISON RESEARCH, INC....

Base Indenture - 范本

旗渡多语种范本中心: ZIPCAR VEHICLE FINANCING LLC, as Issuer and DEUTSCHE BANK TRUST COMPANY AMERICAS, as Trustee AMENDED AND RESTATED BASE INDENTURE Dated as of May 11, 2011 ...

Loan Purchase and Administrative Services Agreement - 范本

旗渡多语种范本中心: WHEREAS, the Company has elected to qualify for the tax benefits accorded by Sections 856 to 860 of the Internal Revenue Code of 1986, as amended; and WHEREAS, the Company, directly or through Subsidi...

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