查询词典 equity issue

Article 4 After January 1, 2008, the distribution of the equity investment gains such as dividend and bonus from the accumulative undistributed profits in 2007 and previous years among resident enterprises shall be handled according to Article 26 of the Enterprise Income Tax Law and Article 17 and 83 of the Implementing Regulations.

四、2008年1月1日以后，居民企业之间分配属于2007年度及以前年度的累积未分配利润而形成的股息、红利等权益性投资收益，均应按照企业所得税法第二十六条及实施条例第十七条、第八十三条的规定处理。

Income from equity investment such as dividend and bonus obtained from resident enterprises by non-resident enterprises that have set up institutions or establishments in China with an actual relationship with such institutions or establishments

在中国境内设立机构、场所的非居民企业从居民企业取得与该机构、场所有实际联系的股息、红利等权益性投资收益

The following expenses may not be deducted from the taxable income(1) income from equity investment paid to investors such as dividend and bonus;(2) payment of enterprise income tax;(3) late payment fines;(4)penalties; fines and losses from confiscated property;(5)expenses from donations other than those aforementioned;(6)sponsorship fees;(7) expenses for non-verified provisions; and(8) other expenses irrelevant to the income obtained.

在计算应纳税所得额时，下列支出不得扣除：(1)向投资者支付的股息、红利等权益性投资收益款项；(2)企业所得税税款；(3)税收滞纳金；(4)罚金、罚款和被没收财物的损失；(5)上述规定以外的捐赠支出；(6)赞助支出；(7)未经核定的准备金支出；(8)与取得收入无关的其他支出。

Corporate leverage, measured as debt to book equity, was stable or falling in most countries before the crisis.

这次金融危机之前，大多数国家公司的债务与权益账面价值之比，也即公司杠杆率，保持平稳或者下降。

Following titman and wessels(1988), we do not use market to book to proxy for growth since it can be highly correlated with leverage when the latter variable is defined as the ratio of the book value of debt to the sum of the book value of debt and the market value of equity.

顺着titman 和wessels(1988)的思路，我们并不使用"市场账面比"来表示成长，是因为当"账面变量"被定义为债务的账面价值比上债务的账面值与净产值的市面值的比率时，"市场账面比"就很可能和杠杆作用相关联。

Inventory items to foreign equity investment, according to the assessment of inventory items, such as price, debit the subjects, according to the book value of inventory items, credited to "inventory items" subjects, such as by the assessment of price difference between the book value, debit or credit "investment fund" subjects; At the same time, according to the book value of inventory items, debit "balance" subjects, credited "investment fund" subjects.

以库存物品对外进行股权投资，按库存物品的评估价等，借记本科目，按库存物品账面价值，贷记"库存物品"科目，按评估价等与账面价值的差额，借记或贷记"投资基金"科目；同时，按库存物品的账面价值，借记"结余"科目，贷记"投资基金"科目。

China's equity market was bora and developed in the process of system transition from the planned economy to the socialist market economy.

中国股权市场是在中国从社会主义计划经济体制向社会主义市场经济体制转型过程中产生和发展起来的。

China's equity market was bora and developed in the process of system transition from the planned economy to the socialist market ...

中国股权市场是在中国从社会主义计划经济体制向社会主义市场经济体制转型过程中产生和发展起来的。

Borrowings and the Group's equity.

集团并无重大信用集中的风险。

Incident: Begin from April 2007, france is amounted to can company desire forcibly the low with 4 billion yuan of RMBs, buy Hangzhou child to with a ha breath out group limited company other blame is joint-stock company the equity of 51%.

事件：从2007年4月开始，法国达能公司欲强行以40亿元人民币的低价，并购杭州娃哈哈集团有限公司其他非合资公司51%的股权。

We have limited budget let me know if you can do this competitively.

我们有限的预算让我知道如果你能做到这一点竞争力。

We don't know how other critters breathe--lizards, for example.

我们还不知道诸如蜥蜴之类的动物如何呼吸。