查询词典 training expense

the authors investigated the current state of occupational training for sports brokers in china in such aspects as training organization, training teacher, trainee, training content, training mode and training procedure, and revealed that in occupational training for sports brokers in china there are such problems as undiversified training organizations, insufficient training teachers, not unified specification of qualification of trainees, irrational training contents, undiversified training modes, insubstantial examination, and lacking in standardized training procedures.

摘 要：从培训机构、师资培训、学员培训、培训内容、培训方式以及培训程序等方面对我国体育经纪人职业培训状况进行了调查。结果表明，我国体育经纪人职业培训存在培训机构单一、师资力量不足、学员资格限定不统一、培训内容不合理、培训方式单一、考核流于形式及缺乏规范的培训程序等问题。

First, on the basis of the theory of fairness and efficiency in tax, expense deducting is analyzed referring to the juristic principle, which provides theoretical basis and reference for the adjustment in expense deducting system. Second, by the method of induction and comparing, the author analyzes and introduces the expense deducting system in other countries or regions. Third, defects which exist in current expense deducting system of individual income tax are demonstrated. At last, connected to the reform of patterns of individual income tax, relative suggestions regarding to the adjustment of expense deducting system in our country are put forward, which is adopting mixed tax jurisdiction. The two patterns of family tax and individual tax exist at the same time and family tax should be prevailing. These two patterns can be chosen by taxpayer voluntarily. Referring to the methods in other countries and regions, the items and standard of expense deducting of individual income tax should be improved.

首先以税收的公平和效率理论为基础，结合税收扣除的法律原则，对费用扣除进行分析，为我国的费用扣除制度调整提供了理论依据及参考；其次，运用归纳比较的方法，对国外的费用扣除制度进行了分析介绍；再次，论证了我国现行个人所得税费用扣除制度存在的缺陷；最后，本文结合个税税制模式的改革，提出调整我国费用扣除制度的相关建议：实行混合制；选择家庭课税和个人课税并存的模式，以家庭课税为主，由纳税人纳税时自愿选择；参考国外的做法，完善个人所得税费用扣除项目及标准。

EXCLUSIONS 4 In no case shall this insurance cover 4.1 loss damage or expense attributable to wilful misconduct of the Assured 4.2 ordinary leakage, ordinary loss in weight or volume, or ordinary wear and tear of the subject-matter insured 4.3 loss damage or expense caused by insufficiency or unsuitability of packing or preparation of the subject-matter insured (for the purpose of this clause 4.3 "packing" shall be deemed to include stowage in a container or liftvan but only when such stowage is carried out prior to attachment of this insurance or by the Assured or their servants) 4.4 loss damage or expense caused by inherent vice or nature of the subject-matter insured 4.5 loss damage or expense proximately caused by delay, even though the delay be caused by a risk insured against (except expenses payable under Clause 2 above) 4.6 loss damage or expense arising from insolvency or financial default of the owners managers charterers or operators of the vessel 4.7 deliberate damage to or deliberate destruction of the subject-matter insured or any part thereof by the wrongful act of any person or persons 4.8 loss damage or expense arising from the use of any weapon of war employing atomic or nuclear fission and/or fusion or other like reaction or radioactive force or matter.

EXCLUSIONS 4在任何情况下都不得这个保险 4.1损失损害或费用的原因故意的不当行为的保证 4.2普通渗漏，普通的损失重量或体积，或普通磨损的标的物投保 4.3损坏或丢失所造成的费用不足或不适合的包装或准备受保标的物（目的是这一条款4.3 &包装&应视为包括存放在容器或liftvan但只有当这些堆放进行之前扣押保险或担保或其雇员） 4.4损坏或丢失所造成的牺牲固有的副总裁或性质的标的物投保 4.5损坏或损失近牺牲所造成的延误，即使是延迟所造成的风险保险（除费用缴付根据第2段） 4.6损失损害或费用所产生的破产或财务预设的业主管理人员承租人或经营者的船只 4.7故意损坏或蓄意破坏受保标的物或其任何部分的不法行为，任何人 4.8损失损害或费用的使用中出现的任何战争武器的使用原子或核裂变和/或融合或其他类似反应或放射性武力或事项。

And it presents in the following respect mainly; Firstly, the idea and mode of thinking can't suit the need of the new developing situation; Secondly, training policies and regulations system of the civil servant is not perfect, and it need to strengthen further in accordance with the law; Thirdly, the training system is not obeyed, organization structure is standard, training's standard is not unified; Fourthly, training's fund is insufficient, the teaching equipment is outmoded, the teaching means lags behind; Fifthly, target quality raise constantly, give training propose high demand; Sixthly, train teachers' team is unstable, the structure is unreasonable, whole quality remains to improve, the teaching method remains to improve; Seventhly, the cycle of renewal of knowledge accelerate, training materials, course offered can not catch up with the demand for development of era, can't meet need of civil servant's training; Eighthly, with the execution of educational industrialization and coming of training mercerization, targets face the challenge of the competition; Ninthly, there is less communication between the educational organizations, information does not flow smoothly; Tenthly, the function of scientific research and consult doesn't affect play enough, and the study of civil servant train theory is insufficient; Eleventhly, training content is not norm, and training method is not advanced.

主要表现在以下方面：一是观念和思维方式不能适应新形势发展的需要；二是公务员培训政策法规体系不完善，依法培训有待进一步加强；三是培训工作体制不顺，机构设置不规范，培训标准不统一；四是培训经费投入不足，教学设备陈旧，教学手段落后；五是培训对象素质不断提高，给培训工作提出了更高要求；六是培训师资队伍不稳定，结构不合理，整体素质有待提高，教学方法有待改进；七是知识更新周期加快，培训教材、课程设置跟不上时代发展要求，不能适应公务员培训需要；八是教育产业化的实施和培训11市场化到来，培训对象面临竞争的挑战；九是施教机构之间缺乏沟通，信息不流通；十是科研、咨询功能发挥不够，公务员培训理论研究不深；十一是培训内容不够规范、培训方法不够先进。

The result shows that: with the expansion of teacher education space, the reform and development of Chinese teacher education is much closer or equal to that of the international teacher education. The transitional stage and education reform in China puts forward a new demand for P. E. talents. The innovation as to education object, specification and curriculum arrangement raised in P. E. Curriculum Arrangement for Chinese Universities with four-year Program published in 2003 meets such a demand, and narrows the gap of education development in high P. E. academy between China and foreign countries. P. E. teachers abroad are usually cultivated by comprehensive universities, the cultivating objectives are verified, and generalists adapted to social development are emphasized. Cultivating mode abroad are various, with "open-type" or "non-directional type" as the main mode, and 4-year program, 5-year program, and 3-year program serve as the main form of education system. Curriculum arrangement abroad stresses general education, with foundationalization, normalization, objectification, optionalization, miniaturization, internationalization and syntheticalization as its characteristics and it employs credit system. The close-typed cultivating mode of P. E. academies in China should be gradually transformed into open-type or multi-type, cultivating generalists instead of specialists, and further constructing a new one with several cultivating types co-existing. Orientation of P.E. teachers in China should follow standard principle, coordination principle, experience principle and resource principle. To improve P.E teacher education in China, the following measures can be taken: relevant laws and regulations should be made for orientation; P.E teachers" training organization should be encouraged to participate in orientation; extension and connotation of P.E. teacher education should be expanded; resources should be optimize; systematic P.E. teachers" orientations should be organized;"Life P.E. Teacher Qualification "should be changed; useful-life should be set for P. E. teacher qualification; P.E. teacher qualification should be regularly authenticated; On-job training of P. E. teachers abroad tends to be systematic, but in China P.E. teachers" on-job training and prevocational training are separated; therefore measures must be taken to change this circumstance and thus speed up the systematic process. Factors concerning constructing a new system of P. E teachers are the following: reconstructing resources, making P.E. teachers" cultivation, orientation and training systematic, establishing a mechanism for encouragement and punishment, making school-based training and college training systematic, and setting up a mechanism combining directional training with non-directional training.

研究结果表明：随着教师教育革新空间的拓展，我国体育教师教育的改革与发展水平逐步与国际体育教师教育发展趋于接轨化。2003年颁布的《全国普通高校体育教育本科专业课程方案》在培养目标和规格、课程设置上的创新性，适应了我国社会转型和教育改革对体育教育专业人才的需求，进一步缩小了与国外高等体育院系教育发展的差距；国外体育教师一般由综合性大学或文理多科性大学培养，培养目标多向化，以培养适应社会发展的通才型人才为主；培养模式灵活多样，多数以"开放型"或"非定向型"培养模式为主，学制多以4年制、5年制、3年为主；课程设置上注重通识教育，突出基础化、师范化、针对化、选修化、小型化、国际化和综合化特点，实行完全学分制的教育管理制度；我国普通高校体育教育本科专业人才培养模式应该由封闭性转向开放式混合型的人才培养模式转变，由专才型转向复合型人才培养模式转变，构建多种类型并存的人才培养模式；我国体育教师入职教育革新应遵循的原则是本位原则、协同原则、经验原则和时间与资源原则，改进措施有：做好入职教育的法规化、制度化建设，激励体育师资培育机构参与体育教师的入职教育，拓展体育教师教育的外延和内涵，优化整合资源，系统组织体育教师的入职教育，改变体育教师资格"终身制"，设定体育教师资格有效期限，推行教师资格定期认证制度等；国际上体育教师在职培训体系显现了体育教师教育一体化的发展取向，但我国体育教师的在职培训与职前培养存在分离性，必须采取改革措施，加速我国体育教师教育的一体化进程；构建体育教师教育新体系的实施要素是：重组资源配置，实现体育教师培养、入职和培训一体化，建立奖惩机制，实现校本与院校培训一体化，建立体育教师定向与非定向培养培训有机结合机制。

At present, there are two major training organizations in Air China maintenance system, Aviation Training Center in Ameco and Air China Maintenance Training Center in Chengdu. The organizations have the training ability in Basic Training, Aircraft System Training, Basic Skill Training, Professional Training and General Training, etc. In addition, the Examination Station for Civil Aircraft Maintenance Personnel License is set in the organizations.

目前，国航机务系统拥有北京Ameco航空培训中心和成都国航机务培训中心两大培训机构，具备基础培训、机型培训、基本技能培训、专项培训和通用培训等多种培训能力，设有民用航空器维修人员基础执照考点。

The capital cost of capital refers to each kind of expense which occurs in the fund raising process, like payment and so on outstanding share, bond release handling charges, sell on consignment the expense, the printing expense, the property appraisal expense, the certification fee, the announcement to spend and so on, the capital use cost refer to each kind of expense which in the use capital process pays, like the bond interest, the stock dividend, the bank loan interest and so on, the capital collection the cost usually is when the fund raising the disposable occurrence, the achievement plans the capital amount to reduce the item to deduct.

资本发行成本是指在筹资过程中发生的各种费用，如发行股票、债券等支付的发行手续费、承销费、印刷费、资产评估费、公证费、公告费等，资本使用成本是指使用资本过程中支付的各种费用，如债券的利息、股票的股利、银行贷款利息等，资本筹集成本通常是在筹资时一次性发生，作为筹资额的减项予以扣除。

The thesis is based on income question, forest coverage rate and grop production.to beging with, date envelopment analysis is proved that it can be applicated into grain for green in shan-bei district, and then in view of the fact, seven esential factors which have influence on the project are found out: expense of dam, expense of crop,expense of cash tree ,expense of defense tree,other economic crop,expense of grass and graziery;and the output factors include:income of gdp,pure income per captia,the area of decreasing land loss,graziery income ,crop production,income of tree,the totle income of economic crop.after the date of each facts are puted into dea model,unefficiencial decision making units found.the data that are got through adjusting unefficiencial dmus dy dea can offer guide in shanbei district upgrading of an industrial structure.at the same time ,taking into account some possible problems in or after grain for green in shan-bei district,the thesis bring out some propesal to improve the circumstance,enhance the life level and putthe relation of population,resource and circumstance into a healthy orbit.

论文以解决陕北地区的收入问题，植被问题以及粮食产量问题为出发点，首先从理论上分析了包络分析方法在陕北地区退耕还林中运用的可行性，然后结合陕北地区目前的实际情况，综合分析出影响陕北地区退耕还林的关键的七个因素作为输入指标：水利水保设施投入，农作物投入，经济林种支出，防护林支出，其它经济作物，草类支出，畜牧业投入；以退耕还林所要解决的最终问题作为输出指标：GDP收入、农民人均纯收入、水土流失减少量、牧业总产值、粮食产量、林业总产值、其他经济作物总产值。将各指标所对应的数据代入模型后，通过分析求解得出非有效的决策单元，再运用包络分析方法的一些基本原理对非有效的决策单元进行调整，由此所得的数据对陕北地区的实际投入具有很好的指导意义。同时，又针对陕北地区在退耕还林过程中以及之后可能面临的困境，提出了一些建议和对策。最终使得陕北地区的投资环境尽快得以改善，使农民尽快脱贫致富，使人口、资源、环境的关系尽快纳入良性循环的轨道上。

Uses the biggest strength training method (80%～100% biggest strength) adding 30% biggest strength load training method; the load combination method to make the acclivity to lie pushes the barbell training, good in uses; the biggest strength training method to the upper limb shot fast strength training effect (80%～100% biggest strength) adding the unarmed quickest speed training method and the biggest strength training method (80%～100% biggest strength) adding 60% biggest strength shoulders the training method the load combination method.

用"最大力量训练(80％～100％最大力量)+30％最大力量负荷最快速度训练法"负荷组合方法做上斜卧推杠铃训练，对推铅球上肢快速力量的训练效果好于用"最大力量(训练80％～100％最大力量)+徒手最快速度训练法"与"最大力量训练(80％～1 00％最大力量)+60％最大力量负荷最快速度训练法"负荷组合方法。

It is based on overseas training demand for Chinese citizens of a deep understanding of the foreign language of guangzhou ferry bridge groom overseas training experts elaborate design a series of wonderful overseas training plan, construct a cover English teacher training, simultaneous interpretation of teacher training, MBA students short-term teacher training, training, student trainee in winter and summer overseas study group and overseas training system.

正是基于对中国公民海外培训需求的深刻了解，津桥海外培训专家精心设计了一系列精彩的海外培训计划，构建了一个涵盖英语教师培训、同声传译教师培训、MBA教师培训、学生短期见习培训、学生海外冬、夏游学团等众多领域的海外培训体系。

We stopped by the old fashion ice cream parlor Manhattan Beach Creamery for some refreshment. The "No Shoes, No Shirt, No Problem" sign on the wall epitomizes the beach lifestyle.

我们去商店区的一家老式冰淇淋店坐坐，墙上挂著「没鞋，没上衣，没问题」的牌子完全捕捉了海滩生活的随性及风格。

"If therefore", argues Bellarmine we can offer our prayers and our satisfactions in behalf of those detained in purgatory, because we are members of the great body of Christ, why may not the Vicar of Christ apply to the same souls the superabundant satisfaction of Christ and his saints--of which he is the dispenser?

" "因此，如果"，认为贝拉明（德indulgentiis ，十四）"我们可以提供我们的祈祷和我们满意的代表那些被拘留在炼狱，因为我们是成员的伟大基督的奥体，为什麼可能不是牧师基督适用於同样的灵魂满意的过剩是耶稣和他的圣人-他是在配药？