债转股debt-to-equity swap港元的联系汇率制 the linkage system between the us dollar and the hk dollar 坏帐、呆帐、死帐 bad account dead account uncollectible account ba...
E D=expire dateEDF=estimated date of flightE E C=European Economic CommunityEEE,ERR=errorEELCE=L CEL,E L=export licenceEMGNCY=emergencyENC,ENCL=enclos...
1 以向被服务方收取的全部价款和价外收入作为计税依据,缴纳5%的营业税。 旅游企业组织旅游团到中华人民共和国境外旅游,在境外改由其他旅游企业接团的,则以全程旅游费减去付给接团企业的旅游费后的余额,作为计税依据缴纳5%的营业税。组织旅游团在境内旅游的,则以收取的旅游费减去替旅游者交付给单位的房费、餐...
根据国家税务总局《关于棉花进项税额抵扣有关问题的通知》的规定:自1999年8月1日起,增值税一般纳税人向农业生产者购进的免税棉花,可根据农产品收购凭证注明的收购金额按13%的税率计算抵扣进项税额。...
增值税一般纳税人企业在生产经营过程中,由于存在关、停、并、转等一系列原因,被中止或注销的情况时有发生。下面就不同情况下增值税一般纳税人中止或注销时的税务处理方法作一介绍。 一、一般纳税人发生倒闭、破产、解散、停业,应依法中止纳税义务的,应当自工商行政管理机关办理变更登记之日起三十日...
尚处在筹建期已认定为一般纳税人,发生进项税额可以抵扣吗? 答:企业被认定为增值税一般纳税人后,发生的进项税额,如符合规定且取得合法抵扣凭证的,是可以申请抵扣进项税额的。...
居室之中,厨房的地位相当重要。一个设计时尚、灵活、实用的厨房是快乐家居生活的第一步。厨房中整体色彩的搭配是厨房装修的重要环节。厨房色彩杂乱无章,会使烹调者东张西望的眼睛得不到放松,易产生疲倦感。 良好的色彩环境可以调节人们的劳动兴趣和提高劳动效率。在厨房装修、布置家具和陈设物品过程中,色彩设计的原...
考试类别报考级别报考专业报考科目投资建设项目管理师代码:37考4科代码:4投资建设项目管理师代码:01宏观经济政策 代码:1投资建设项目决策 代码:2投资建设项目组织 代码:3投资...
ac-drives 交流变频器ac- motors 交流电机asymmetrical 非对称的attenuation 衰减automation and drives 自动化与驱动back-to-back 背靠背的,紧接的backward-travelling waves 向后传播的波band wi...
外汇 foreign exchange 法定贬值 devaluation 外币 foreign currency法定升值 revaluation 汇率 rate of exchange 浮动汇率floating rate 国际收支 balance of payments 硬通货 hard curre...
五、综合题(本题型共2题,每题20分,本题型共40分。) 1.新东方股份有限公司(以下简称新东方公司)2001年起拥有甲股份有限公司(以下简称甲公司)80%的股份并自当年开始连续编制合并会计报表。新东方公司合并会计报表的报出时间为报告年度次年的3月20日。新东方公司和甲公司均为增值税一般纳税企业,...
一、单项选择题(本题型共10题。答案正确的,每题得1分。本题型共10分。) 1.某项融资租赁合同,租赁期为5年,每年年末支付租金100万元,承租人担保的资产余值为50万元,与承租人有关的a公司担保余值为20万元,与承租人和出租人无关的第三方担保余值为15万元,未担保余值为22万元。租赁期间,履约成...
《企业会计准则一债务重组》(以下简称《准则》)与国家税务总局第6号令《企业债务重组业务所得税处理办法》(以下简称《办法》),分别对企业债务重组业务的会计与税务处理作了规定,但是对于一些特殊债务重组业务,《准则》和《办法》规定得不明确,或者没有规定。本文通过具体示例,对几种特殊债务重组业务的会计与...
孙先生是北京一家外贸公司的业务经理。去年夏天,该公司与德国basf公司有一笔生意,恰好该公司两位英语翻译都不在(一个休产假,一个出国),所以临时让我去帮忙,担任谈判的翻译,我就是那时跟孙先生认识的。孙先生一直在看《闲聊英语》,昨天他给我发邮件,想让我介绍一下怎样口译。下面我就简单谈谈...
外贸常用词汇 -------------------国际贸易----------------------出口信贷 export credit 出口津贴 export subsidy 商品倾销 dumping 外汇倾销 exchange dumping 优惠关税 special preferences...
dear as of monday, july 1, 1986, kabuki sales corporation of americas eastern regional office will be located in our new offices and warehouse buil...
dearthank you very much for the proposal you submitted to us on [date] in response to our request we are aware of the great deal of time and w...
gentlemen: the shipment we received on the above referenced purchase order was incomplete the following parts were missing:__________________...
to: you are hereby notified that an application has been made by [name of applicant] , in compliance with the zoning ordinance, for a [variance,...
notice of opposition to zoning request an application has been filed by [name of applicant] for a [variance, exception, special use permit] to...
notice to stop goods in transit date: _to: _ [common carrier]you are in receipt of certain goods in transit shipped by us and scheduled for delivery...
dear it is our great pleasure to inform you that you have been promoted to the challenging and demanding position of [position]this promotion is in...
dear it is my great pleasure to advise you that [name of new sales representative] will now be representing our firm in your area [name of individua...
notice to quit for non-payment of rent date: _to: _ [tenant]you are hereby notified to quit and deliver up the premises you hold as our tenant namely...
gentlemen: due to the fact that we have not received your payment for the goods we have delivered to you in accordance with our contract entered into...
dear [name of former employee] is no longer an employee of this corporation and is therefore no longer authorized to act, in any form whatsoe...
dear there has been a change in our delivery service policy which we would like to bring to your attention we have always provided free delivery for...
写信的原则(writing principles)已从原来的3个“c”(conciseness, clearness, courtesy)发展到目前的7个“c”:completeness, clearness, concreteness...
notice of rejection of goods date: _to: _ [supplier]we received goods from you pursuant to our order or contract dated _, 19_ we hereby reject...
notice of rescission to: __________________________________this is to notify you that i hereby cancel the transaction entered into on ________...