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taxable credit

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<法律> 应纳税的贷款凭证

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财报术语之Write-off

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 a Write-Off?什么是冲销？ A write-off is an ac...

财报术语之递延所得税负债

RO: By JULIA KAGANReviewed By LEA D. URADU 编写人：JULIA KAGAN审核人：LEA D. URADU What Is Deferred Tax Liability?什么是递延所得税负债？Deferred tax liability is a tax that is assessed or is due for the ...

香港上市公司年报常用词汇IX

hannah@旗渡: T Taxable profit 应课税溢利 Taxable profit or loss 应课税溢利或亏损 Taxable temporary differences 应课税暂时性差额 Tax credit 税项抵免 Tax payable 应付税项 Taxation 税项 Taxation paid 已付税项 T...

tax credit, tax deduction 和tax exemption的区别知多少

Mia2020@旗渡: TAX （税收）条款是融资贷款协议等协议中的常见条款，对合同交易双方有关纳税的责任进行了明确的规定。Tax credit, tax deduction, tax exemption是此条款中的核心术语，它们都表示税收减免，那么，这三者之间的区别是什么呢？下面且看笔者细细道来：Tax credit，税额减免；税额抵免。指从应付税款额中扣除按规定可予以减免或抵免的款项。投资百科（Investopedi...

Deferred Tax Liability Definition: How It Works With Examples 递延所得税负债：定义、作用、示例

Ruby Q @ 旗渡: What Is a Deferred Tax Liability?什么是递延所得税负债？A deferred tax liability is a listing on a company's balance sheet that records taxes that are owed but are not due to be paid until a future date.递延所得税负债是公...

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 ...

财报常用词之reconciliation的翻译

Mia2020@旗渡: Reconciliation是翻译财报时经常会见到的一个词。其在会计中一般指对账，即在会计核算中，为核实财务数据的正确性与一致性，将两组财务数据进行比对。但在财报中，reconciliation则主要根据具体情况，译为调整或调节。1.调整Reconciliation of accounting profit to income tax expenses会计利润与所得税费用调整过程Item项目&nb...

纽约的远程工作税 | 外刊精读

英文悦读: 本期精读的文章来自The Economist关于纽约税收的报道：New York v the Zoom tax由于疫情原因，很多纽约公司的员工都选择了远程办公，但根据纽约法律，他们仍然需要向纽约缴纳收入所得税。这也引起了临近两个州的反对，并带来了相关的法庭纠纷。同时，一些公司也在考虑搬离纽约，而这可能会给该市财政带来巨大损失。文章小标题Start spreading the dues意思相当于“开...

什么是“Green Bond”

David Wang: What Is a Green Bond? 什么是绿色债券？ A green bond is a type of fixed-income instrument that is specifically earmarked to raise money for climate and environmental projects. These bonds are typically asset...

一文了解财报术语之投资性房地产

Mia2020@旗渡: Investment Property投资性房地产By James ChenUpdated Jun 21, 2019作者：James Chen更新时间：2019年6月21日What Is an Investment Property? 什么是投资性房地产？An investment property is real estate property purchased with the i...

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Bond Purchase Agreement - 范本

旗渡多语种范本中心: BOND PURCHASE AGREEMENT Bernalillo County, New Mexico Taxable Variable Rate Industrial Revenue Bonds (Tempur Production USA, Inc. Project) Series 2005A October 26, 2005 Bernal...

中英双语-上海市财政局关于营业税改征增值税试点有关差额征税会计处理的通知（试行）(可下载）

旗渡双语法规: Notice of the Shanghai Municipal Finance Bureau on the Accounting Treatment for Balance Taxation in Relation to the Pilot Replacement of Business Tax with Value-added Tax (for Trial Implementation) 上海...

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...

Income Tax Allocation Agreement - 范本

旗渡多语种范本中心: HOLLYWOOD ENTERTAINMENT COMPANY AND HOLLYWOOD MANAGEMENT COMPANY INCOME TAX ALLOCATION AGREEMENT This agreement, dated as of January 1, 1998, is entered into between Hollywood Entertainment Compa...

中英双语-财政部、国家税务总局关于营业税改征增值税试点地区适用增值税零税率应税服务免抵退税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 and the State Administration of Taxation on Issues Relating to the Budget Administration of Tax Exemption, Credit and Rebate for VAT Zero-rated Services in Pilot Area...

Lease Agreement- 范本

旗渡多语种范本中心: CITY OF KANSAS CITY, MISSOURI, AS LESSOR, AND MASTERCARD INTERNATIONAL, LLC, AS LESSEE LEASE AGREEMENT DATED AS OF APRIL 1, 2003 RELATING TO: NOT TO EXCEED $45...

中英双语-关于住房公积金管理若干具体问题的指导意见(可下载）

旗渡双语法规: Guiding Opinions on Certain Specific Issues Concerning Housing Accumulation Fund Management 关于住房公积金管理若干具体问题的指导意见 Promulgating Institution: Ministry of Construction; Ministry of Finance;&nb...

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