非经营的

Survey shows that the real estate industry is a major means of tax evasion: individual real estate enterprises to take advantage of off-the-books, accounting, false invoices for the apparent increase of tax evasion; part of the real estate business to avoid tax regulation, does not accurately pre - pay corporate income taxes; own Jian'an inflated costs, the cost ratio does not follow the principle of carry-over, corporate profits as the year in advance the size of carry-over costs, man-made regulation of profits, corporate income tax evasion; together to build the party issuing false invoices, the expansion of another party development costs, the transfer of profits, corporate income tax evasion; advance purchase transactions shall be pegged not to declare their taxable accounts, low-priced sale of product development, drilling policies do not take advantage of value-added tax timely clearing of land; sales garage, storage room through the non-Non-invoiced transfer income, tax evasion related taxes; way to reduce the recording of non-existent staff made售房sales royalty income, personal income tax evasion; with branches or associated enterprises business is not a normal transaction between independent enterprises, and through cross-cutting shared billing or concealed operating items, operating income to conceal tax evasion; bank into the personal housing mortgage loans credited to the "short-term borrowing" subjects, the transfer of income, tax evasion business tax, land value-added tax and enterprise income tax; will develop products for their own use, foreign donations, to cover the debt in exchange for non-monetary assets are not regarded as sales in accordance with the regulations and carry-over income, tax evasion related taxes.

调查显示，房地产业是一个重要的手段逃税：个别房地产企业利用账外账，会计，假发票的情况明显增加逃税；部分房地产业务，以避免税收调节，并没有准确地预先-支付公司所得税；夸大自己的建安成本，费用率并不遵循结转，企业利润为提前一年规模结转成本，人为调节利润，逃避企业所得税；共同建设党的虚开发票，扩大另一方开发成本，转移利润，逃避企业所得税；预购交易应盯住不申报应纳税帐户，低价销售的产品开发，钻政策不利用增值税及时交换土地；销售车库，储藏室通过非非发票转让收入，偷税漏税有关的税收；方式，以减少该记录不存在的工作人员取得售房销售版税收入，逃避个人所得税；与分支机构或关联企业的业务不是一个正常的独立企业之间的交易，并通过交叉共享帐单或隐瞒经营项目，隐瞒经营收入逃税；银行的个人住房按揭贷款记入"短期借款"科目，转移收入，偷税漏税营业税，土地增值税和企业所得税；将开发的产品供自己使用，外国捐款，用于支付债务，以换取非货币性资产不视为销售依照条例和结转收入，偷税漏税有关的税收。房价上涨后，股市下跌

Where the Authority is the lessor, assets leased by the Authority under operating leases are included in non-current assets, and rentals receivable under the operating

倘训练局为出租人，训练局依据经营租约租用的资产列作非流动资产，并按租期以直线法将经营租约下的应收租金计入收支结算表内。

By taking listed companies which took part in reform in 2006 for study samples, through descriptive statistic, and regression analysis, the influence of reformation in stock separation on listed company performances in China is analyzed. The result shows that there is a difference between companies which took part in reform and companies which did not take part in.

为了探讨股权分置改革对我国上市公司经营绩效的影响，本文选取沪深两市制造业上市公司为研究样本，通过回归分析和非参数检验进行研究表明参加股权分置改革的公司与未参加股改的公司经营绩效存在显著差异。

In the evaluation, we find that in order to achieve a high and appropriate correct classification rate, the cutoff should be selected by trading off tyeⅠerror rate and the typeⅡerror and efforts should be made to reduce the potential cost of two types of errors to the decision-maker.

结果显示，在jackknife method方法下包含了多因素因子的模型对经营困境的分类识别能力比单独使用财务变量因子的模型有较大增强，说明非财务变量包含了与经营困境有关的重要信息。

There exists the principal-agent relationship between stockholders and managers,which takes on different patterns under different conditions:under the condition of symmetric information,it displays as order-subordinate rela- tion ship,which need not incite managers while stockholders can pay managers regular fee by contract;under the con- dition of dissymmetric information,it displays as a fellowship,which need incite managers because managers may per- form according to the payment.

股东和经营管理者之间存在委托代理关系，这种委托代理关系在不同情况下具有不同的表现形式：在信息对称条件下，表现为命令和服从关系，此时无需对经营管理者进行激励，股东以&强制合同&的形式支付给经营管理者确定的报酬即可；在信息非对称条件下，委托代理关系表现为合伙关系，对经营管理者的激励相当重要，因为经营管理者会根据激励强度来付出劳动。

It analyzes allocation ofburden of proof in law of international transport of goods,scope of dam-ages and limits of MTO's liability for localized or unlocalized loss or dam-age,loss from delayed delivery,consequential business loss,and producesnecessity and feasibility of the legislative perfection of compensation forloss resulting from delayed delivery for goods.

第五章为多式运输经营人赔偿责任限制，分析了国际运输法中的举证责任分配，多式运输经营人定域化和非定域化货损、迟延损害、间接性商业损失赔偿范围及责任限制，并指出完善迟延损害赔偿制度的必要性和可行性。

If I will be the computer programmer I can choose will work in Microsoft becomes in them First Microsoft took global top-quality IT Corporation, I liked Microsoft enterprise culture there gathering the innumerable computers outstanding person to be able to learn very many things in there me, how not only was learns compiles the procedure also to be able to learn the more better renewals computer knowledge, was helpful further sharpens my working ability to me Works in Microsoft may lodge works Yu Le atmosphere, can henceforth center obtain the achievement feeling, and enjoys the work Likes Microsoft the enterprise culture He encourages the innovation in Microsoft subsequently to have the responsibility to the work, the full authorization, may regard as the work own enterprise to manage the management Controls the work but not to let the work control you The free working conditions with the non- bureaucrat's management way, enable me all work with the management social stratum in the mutual cooperation and under the support environment Then is works in Microsoft may see own idol Bill Gates, moreover also can work together with him Finally is high in the Microsoft work treatment, company's famous sound, has the future Later even if will not work in Microsoft I to believe depended on the oneself ability and thing also own which learned in Microsoft also can have an achievement Because time this experience is most important But in view of Microsoft's management, down to overworks dead "facing the long-firing operation pressure facing other individual Microsoft staff's" I also still to want, not only may challenge my limit facing the pressure, is competing together with more outstanding talented people, in the competition I thought I can make good.

急求翻译高手！！！我朋友要我帮他翻译点东西，我正好这些天上班太忙，没时间给他翻，他又要的急，所以就把他给我的东西发到这上面请各位高手帮帮忙。下面是那两段要翻译的东西：1。如果我是电脑程序员我将会选择在微软工作成为他们中的一员。首先微软作为全球头号IT公司，我喜欢微软的企业文化那里汇聚了无数的电脑精英在那里我会学到很多东西，不光是学到如何编写程序还能学到更多更好更新的电脑知识，有助于我进一步的提高我的工作能力。在微软工作可以寓工作于乐的气氛，能从此中得到成就感，并享受工作。喜欢微软的企业文化。在微软他鼓励创新继而对工作产生责任，充分授权，可以把工作当成自己的企业去管理经营。去主宰工作而别让工作主宰你。自由的工作环境与非官僚的管理方式，让我与管理阶层都能在互相的合作及支持的环境下工作。然后是在微软工作可以见到自己的偶像比尔盖茨，而且还能跟他一起工作。最后是在微软工作待遇高，公司的名声响，有前途。以后即使不在微软工作了我相信凭自己能力和在微软学到的东西也自己也会有所一番作为的。因为这段经历时最重要的。但是针对微软的管理，面对长时间工作的压力以至于面对其他个别微软员工的&过劳死&我也依然愿意，面对压力不光可以挑战我的极限，与更多的优秀人才在一起竞争，在竞争中我想我会做得更棒。

Lower operating costs linked to customer self-managed enterprises to buy self-service mode of operation mainly to reduce labor factory sales, which relatively few employees, a savings plant funding costs, the cost savings in the plant site supermarket chains, clearly the price of goods, customers are free to choose, customers save time shopping plant, saving the plant enterprises operating costs while accelerating the flow rate of plant customers, increasing traffic Plant In short, chain-chain management and the total cost of operating in the gap between us is very clear on the same number of enterprises in the two sample survey shows that chain businesses Compared with the cost of other retail shopping centers around a low 10-point white

降低经营费用连锁经营企业以顾客自我选购、自我服务的经营方式为主，减少厂售货劳动，因而雇员相对较少，节省厂}一资成本，节约厂场地费用在连锁超市中，商品明码标价，顾客可以自由挑选，顾客节省厂购物时间，也节省厂企业的经营成本同时，加快厂顾客的流通速度，增加厂客流量总之，连锁经营与非连锁经营在总成本费用上的差距很明显我们对同样数量的两种企业进行抽样调查显示，连锁经营企业的费用较之其他零售商场约低10个白一分点

The influence environment on design of cover designs, the most influential for what has been designed to the creator, the influence of managing in fine arts , design , literature environment and magazine's management and attribute and publisher second place, the influence of politics , economy , fashion and amusement culture takes second place again. Among them close connecting with most in subject matter and era environment of ' the illustration ', it is the important key of facilitating the style form to display , its factor influencing cover design is mostly indirect but not direct , the involvement not painstaking or single either; Cover designs to it influences to be but what short time can be found out to some extent to environment, the environment and interdynamic relation of one of design of cover designs are complicated to symbolize era.

时代环境对封面设计的影响，以设计创作者的影响最大，美术、设计、文学环境与杂志经营、属性与发行人的影响次之，政治、经济、流行及娱乐文化的影响又次之；其中「插图」的题材与时代环境最具关连，是促成风格形式表现的重要关键，其影响封面的因素多是间接而非直接的，也并非刻意或单一的介入；而封面对环境是有所影响但并不是短时间就可看出的，象徵时代环境和封面设计间之互动关系是复杂的。

The application of multi-factor non-financial indexes is helpful for us to detect potential risk sources and find out the key discriminators for corporate business distress, as a result, improving the effect of evaluation model.

在评价中使用多因素的非财务指标可从不同侧面探测经营困境潜在的险源，搜寻对经营困境具有较强辨识力的变量，从而提升模型的评价效果。

Chrysanthemum of 10 thousand birthday is lax to edaphic requirement, with the arenaceous qualitative loam with fecund, good drainage had better.

万寿菊对土壤要求不严，以肥沃。排水良好的砂质壤土为好。

He unstepped the mast and furled the sail and tied it.

他拔下桅杆，把帆卷起，系住。