税务部门对某公园房产税缴纳情况进行检查时,发现该公园将房产出租给他人从事经营,取得租金收入25万元,未申报缴纳房产税。税务部门依法责令该公园限期整改,公园认为其房产属免税范围,不用缴纳房产税。 《房产税暂行条例》第五条规定:宗教寺庙、公园、名胜古迹自用的房产免纳房产税。《财政部、国...
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...
a企业将一辆使用年限到期的桑塔纳轿车作报废处理,该车残值为6663 58元,记入“固定资产清理”科目。2002年11月,企业将此车出售,取得售车款50800元。对于这笔销售收入如何征税,大家意见不一。 有人认为该车应作为废品处理(虽然其仍具有使用价值),出售时应视同销售废品,根据《增值税暂...
1、我国公司两类型:有限责任公司+股份有限公司 2、公司具有独立法人资格:独立人格;独立财产;独立责任。 3、转投资的限制:对象仅限于有限责任公司和股份有限公司,且除法律规定外不能成为连带责任人 4、公司对外担保,由董事会或者股东会、股东大会决议;对内担保,由股东会或者股东大会决议...
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...
linear measure 长度1 inch 英寸=25 4 millimetres 毫米1 foot 英尺=12 inches 英寸=0 3048 metre 米1 yard 码=3 feet 英尺=0 9114 metre 米1 (statute) mile 英里=1760 yards 码 =...
矿渣水泥slag cement硅酸盐水泥portland cement主导产品leading product年产量annual output基准reference体系system完全燃烧complete combustion不完全燃烧incomplete combustion机械不完...
摘 要:公司治理结构的缺陷必然会通过会计信息反映出来。如何以公司治理为背景研究会计规范,使其对公司治理行为起到约束作用,是一个重要的研究课题。本文在对国外公司治理与会计规范研究现状分析的基础上,提出我国应在会计规范制定的主体和制度导向、谁来监督监督者、制定会计规范的基础原则、盈余管理与会计...
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...
本文界定的新生代公司,是指近几年以高科技产品开发为主导,以专利技术所有人为主要发起人的知识密集型企业。这些公司往往以个人或私有资本为基础,运用风险投资,产品科技含量高,公司成长速度快,近似裂变繁衍。 据笔者对武汉东湖高新技术开发区和武汉沌口新技术开发区内近五十家新生代公司的调查表明...
规范股票发行上市的法律框架 目前我国规范股票发行上市的法律框架分为四个层次: 其一是与发行上市相关的法律,主要包括《公司法》和《证券法》。 其二是与发行上市相关的行政法规,主要包括《股票发行与交易暂行管理条例》(以下简称《条例》)。 其三是中国证监会发布的部门规章,例如《...
公司高管也要有财务头脑?难道说,企业高管还要从原本就不多的业余时间里抽出时间,去考一张cpa或者acca的财务证书,为自己匮乏的财务知识充充电? 当然这并非绝对,但无论是对那些梦想着有一天坐上企业高位的人,还是已经成为企业高管的人来说,财务知识必不可少。 ceo应该具备哪些素质?越来越多...
将强化专业精神和职业操守,2007年12月前对考生没有影响全球规模最大、发展最快的国际专业会计师组织acca(特许公认会计师公会)近日宣布,该组织已经开始着手修订现行考试大纲(该大纲于2001年12月推出)的工作,新考试大纲将于2007年12月正式在全球推出。针对新大纲的修订,从2005年3...
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 ________...
dear it is with great pleasure that we have recently welcomed [name] to our beauty salon [name] was previously with [name of previo...