单词 | 税 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
释义 | 税noun—taxesntolln税—dutiesExamples:税捐稽征处—Taipei Revenue Service (tax office) 退税v—refundv 关税n—customs declarationn
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当该等股份其後重新发行,所收取之代价(扣除任何直接应占增量交易成本及有关所得税影响)计入本公司股东应占权益中。 asiasat.com | Where such shares are subsequently reissued, any consideration received, net of any directly [...] attributable incremental transaction costs and [...] the related income tax effects, isincluded [...]in equity attributable to the Company’s equity holders. asiasat.com |
对资产及负债账面值有重要影响的估算及假设,包括与投资物业、资产减值、所得税及退休福利 责任相关的估算及假设。 swirepacific.com | The estimates and assumptions that have a significant effect on the carrying amounts of assets and [...] liabilities include those related to investment properties, impairment [...] of assets, income taxes and retirement benefit [...]obligations. swirepacific.com |
可收回金额乃参考使用价值(基於经批准的财政预算的税前未来现金流量预测采用8%的贴现率贴现至现值)厘定。 glencore.com | The recoverable amount was determined by reference to the value in use [...] which looks atpre-tax future cash flow [...]projections based on the approved financial [...]budgets, discounted to present value using a rate of 8%. glencore.com |
在过渡期余㆘的日子里,我们会继续与㆗国发展贸易联系,香港亦会 联同英国,继续支持㆗国重新加入关税及贸易总协定( 简称关贸总协定),以及支持其 争取成为取代关贸总协定的世界贸易组织创办会员国的权利。 legco.gov.hk | We shall go on developing our trading links with China in the remaining years of the transition and Hong Kong, together with Britain, will go on supporting China's re-entry to the General Agreement on Tariffs and Trade (GATT) and its right to founder membership in the GATT's successor body, the World Trade Organization. legco.gov.hk |
飞利浦将向合营公司授予一项於若干其他飞利浦营业软件下不可撤回、免版税、非独家及不可转让的许可使用权,以於许可地区在飞利浦注入业务范围内 [...] 使用(取最广义的解释)有关营业软件,包括但不限於修改、创作衍生着作的权 利,由许可地区境外或境内一名第三方制造的飞利浦品牌范围内产品,仅供合 [...]营公司在许可地区内使用、出售或另行处置飞利浦品牌范围内产品的权利,以 及在出售或营销飞利浦品牌范围内产品的背景并为此有必要下,再授出分许可 使用权的权利。 cre8ir.com | Philips will grant to JVCo an [...] irrevocable,royalty-free, non-exclusive [...]and nontransferable license under certain other software [...]of Philips to use (in the broadest sense) such software within the scope of the Philips Contributed Business in the Territory, including without limitation, the right to modify, create derivative works, the right to have Philips-branded Scope Products manufactured by a third party outside or inside the Territory solely for the use, sale or other disposal by JVCo of Philips-branded Scope Products within the Territory and the right to grant sublicensesinthecontextofandtotheextentnecessary for selling or marketing Philipsbranded Scope Products. cre8ir.com |
(c) 按中华人民共和国(「中国」,就本报告而言,不包括香港、澳门及台湾)之规则及法规之规定,本公司於中国成立之附属公司须提取其税後溢利(经对销往年亏损後)之10%作为一般储备金,直至储备金结余达至其注册股本之50%为止,其後,可自愿作出进一步拨 [...] 款并经由各公司之董事会厘定。 gdc-world.com | (c) As stipulated by the rules and regulations in the People’s Republic of China (the “PRC”, for the purpose of this report does not include Hong Kong, macau and Taiwan), the subsidiaries of the Company [...] established in the PRC are required to appropriate [...] 10% oftheir after-taxprofit (after offsetting [...]prior years’ losses) to a general [...]reserve fund until the balance of the fund reaches 50% of their registered capital thereafter any further appropriation is optional and is determinable by the companies’ boards of directors. gdc-world.com |
集 装 箱 业 务 不 断 发 展 及 增 长 之 际 , 本 集 团 亦一直发展 代 理 及 综 合 物 流 业 务 以 扩 阔 收 益 来 源 , 包 括保税仓库、 清 关 、 拆 箱 包 装 及 配 送 。 cigyangtzeports.com | With the development and growth of the container business on track, the Group has been developing its agency and integrated logistics businesses to expand its revenue sources, including bonded warehousing, customs clearance, break-bulk and distribution. cigyangtzeports.com |
收 入 乃 减 去 估 计 客 户 [...] 退 货、回 扣 及 其 他 类 别 津 贴,并 且 不 包 括 增值税或其他 销 售 相关税项。evoc.cn | Revenue is reduced for estimated customer returns, rebates and other similar allowances [...] and excludes valueadded taxor other sales relatedtaxes. evoc.cn |
(v) 本集团任何成员公司因赔偿契诺日期之後任何时间未能履行其根据遗产税条例第42(1)节向税务局局长或根据香港以外任何司法权区相等法 律向有关之相等机关提供资料之任何责任而根据遗产税条例第42节或 根据香港以外任何司法权区相等之法律被施加任何罚款。 embryform.com | (v) for any penalty imposed on any member of the Group under section 42 of the Estate Duty Ordinance or the equivalent thereof under the laws of any juridiction outside Hong Kong by reason of any member of the Group defaulting, at any time after the date of the deed of indemnity, in any obligation to give information to the Commissioner under section 42(1) of the Estate Duty Ordinance or the equivalent authority thereof under the laws of any jurisdiction outside Hong Kong. embryform.com |
所以,这里看到的数字可以反映到,由於特区政府向 低收入人士提供福利,以及在税收方面重新分布财富,所以令我们看到坚尼 [...] 系数所显示的收入差距是收窄了。 legco.gov.hk | So, this figure here reflects that as the SAR Government has provided [...] welfare benefits to low income persons and [...] the revenue from tax has enabledwealth [...]to be redistributed, we can see that the [...]income disparity as reflected by the GC has been reduced. legco.gov.hk |
就香港遗产税而言,基金单位可被视为香港资产;就转让印花税而言,基金视作香港 证券,因而在转让时可能须付印花税。 htisec.com | Units may be regarded as Hong Kong assets for thepurposes of Hong Kong estate duty and as Hong Kong stock for the purpose of stamp duty on transfer and thus may [...] attract [...]stamp duty on the transfer of Units. htisec.com |
倘 该 等 事 项 的 最终税务结果 与 初 步 记 录 的 金 额 不 同,有 关 差 额 将 影 响 作 出厘 定 期 间 的 即期 及 递延 所得税资产及负债。 vindapaper.com | Wherethefinaltax outcome ofthese matters is different from the amounts that were initially recorded, such differences will impact the current and deferred income taxassets andliabilities [...] in the period in [...]which such determination is made. vindapaper.com |
递延所得税乃根据报告日 期颁布或实际上颁布之税率(及法例)计算,并将於递延所得税资产变现或清偿递延所得税负债时应用。 asiasat.com | Deferredincome taxis determined usingtax rates (andlaws) that have been enacted or substantively enacted by the reporting date and are expected to apply when the related deferred income taxassetis realised or the deferredincometax liability is [...] settled. asiasat.com |
如需徵收任何增值税、货物或服务税或其他税项,有关「义务人」须於支付该等费用或收费时一并支付该等税项。 bank.hangseng.com | If any value added tax, goods and services taxor othertax isso chargeable, it shall be paid by the relevant obligor at the same time as it pays the relevant fee or charge. bank.hangseng.com |
(a) 在 有 关 白 色 接 纳 表 格 及 有 关 股 票 及 ╱ 或 过 户 收 据 及 ╱ 或 任 何 其 他 所 有 权 文 件( 及 ╱ 或 就 此 所 需 之任何 充 分 弥 偿 保 证 )在 各 方 面 均 完 备 良 好 , 并 已 於 截 止 日 期 下 午 四 时 正 或 收 购 人 根 据 收 购 守 则 可 能 决 定 及 公 布 之 较 後 日 期 及 ╱ 或 时 间 送 抵 登 记 处 之 前 提 下 , 一 张 金 额 相 当 於 就 各 接 纳 独 立 股 东 根 据 股 份 收 购 建 议 所 交 回 收 购 股 份 而 向 其 应 付之现 金 代 价 减 卖 方 从 价 印花税之支票 , 将 尽 快 但 无 论 如 何 於 登 记 处 接 获 所 有有关 文 件 致 使 有 关 接 纳 完 整 及 有 效 之 日 期 起 计 10 天 内 , 以 普 通邮递方 式 寄 发 予 各 接 纳 独 立 股 东 , 邮 误 风 险 概 由 其 自 行 承 担 。 cigyangtzeports.com | (a) Provided that the relevant WHITE Form of Acceptance and the relevant share certificate(s) and/or transfer receipt(s) and/or any other document(s) of title (and/or any satisfactory indemnity or indemnities required in respect thereof) are in complete and good order in all respects and have been received by the Registrar by no later than 4:00 p.m. on the Closing Date or such later time and/or date as the Offeror may determine and announce in accordance with the Takeovers Code, a cheque for the amount representing the cash consideration due to each accepting Independent Shareholder in respect of the Offer Shares tendered by him under the Share Offer, less seller’sad valoremstamp duty payable by him, will be despatched to each accepting Independent Shareholder by ordinary post at his own risk as soon as possible but in any event within 10 days of the date on which all the relevant documents which render such acceptance complete and valid are received by the Registrar. cigyangtzeports.com |
即期税项及递延税项於损益表内确认为开支或收入,但若该等税项乃关於损益表以外确认(无论是於其他综合收入或直接於权益内确 认)之项目,或产生於业务合并之初始会计处理,则另当别论。 glencore.com | Current anddeferred taxarerecognised as an expense or income in the statement of income, except when they relate to items that [...] are recognised outside [...]the statement of income (whether in other comprehensive income or directly in equity) or where they arise from the initial accounting for a business combination. glencore.com |
本人授权房委会、房屋署及房屋协会向其他政府部门、公/私营机构或有关雇主求证及核对有关资料; 并同意任何政府部门(包括但并不限於土地注册处、入境事务处、税务局)、公/私营机构或有关雇主,将其拥有关於本人的 个人资料,提供给房委会、房屋署及房屋协会作比较或核对本申请书上的资料之用。 housingauthority.gov.hk | I hereby authorize the HA, HD and HS to approach other government departments or any public/private organizations or any employers concerned for verification and matching of data, and I expressly agree that the government departments (including but not limited to the Land Registry, Immigration Department, andInland Revenue Department) or public/private organizations or any employers concerned may allow the HA, HD and HS access to my personal data in their possession for the purpose of comparing and matching them with the data provided in this application form. housingauthority.gov.hk |
其他资产主要包括衍生金融工具、可收回税项及递延税项资产。 wingtaiproperties.com | Other assets comprise mainly derivative financial [...] instruments, tax recoverable and deferred tax assets. wingtaiproperties.com |
一名成员认为,提供税收抵免、可自由表达意見及良好的生活环境,亦十分重要。 forum.gov.hk | One member [...] considered that tax credits, the freedom [...]of expression and a favorable living environment were also important. forum.gov.hk |
飞利浦将向合营公司授予一项於完成日期有效、非独家、不可转让、不可施加 产权负担、已缴足及免版税的许可使用权,但无权再授出许可专利权项下的再 授许可使用权(由许可地区境外或境内一名第三方制造飞利浦品牌范围内产品, 仅供许可权承授人在许可地区内使用、出售或另行处置飞利浦品牌范围内产品 的权利除外),以供继续使用许可专利权於(i)飞利浦品牌范围内产品及(ii)网络电 视入门网站,各自以许可地区为限。 cre8ir.com | Philips will grant JVCo, effective as of the Completion Date, a non-exclusive, nontransferable, non-encumberable, fully paid-up and royalty-free license, without the right to grant sublicenses (other than the rights to have Philips-branded Scope Products made by a third party outside or inside the Territory solely for the use, sale or other disposal by Licensee of Philips-branded Scope Products within the Territory), under the Licensed Patents, for the continued use of the Licensed Patents in (i) Philips-branded Scope Products and (ii) the Net TV Portal, in each case limited to the Territory. cre8ir.com |
(d) 出 售 、 交 换 、 抵 押 、 收 取 、 出 租 利 润 份 额 、版税、许可 权 、 通 行 权 、 选 择 权 、 地 役 权 和 其 他 权 利 , 用 任 何 其 他 方 式 处 理 或 处 置 本 公 司 的 所 有 或 任 何 部 分 、 目 前 和 将 来 的 财 产 与 资 产 , 特 别 是 在 不 损 害 以 上 一 般 性 的 前 提 下 , 处 置 任 何 有 价 证 券 。 easyknit.com | (d) To sell, exchange, mortgage, charge, let on rent, share of profit, royalty or otherwise, grant licences, easements options, servitudes and other rights over, and in any other manner deal with or dispose of, all or any part of the undertaking, property and assets (present and future) of the Company for any consideration and in particular (without prejudice to the generality of the foregoing) for any securities. easyknit.com |
递延税项於损益确认,惟当其与於 其他全面收益确认或直接於权益确认之项目相关(於该 情况下,递延税项亦分别於其他全面收益 确认或直接於权益确认)时除外。 equitynet.com.hk | Deferred taxisrecognised in to profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case the deferredtax is also recognised [...] in other comprehensive [...]income or directly in equity, respectively. equitynet.com.hk |
根据中国有关法规及如 本公司招股章程所披露,本集团的税後净利润只有在弥 补了以前年度的累计亏损(如有),并计提了法定盈余公 [...] 积金及储备基金、职工奖励及福利基金及企业发展基金 後才能作为股息进行分配。 wqfz.com | According to the relevant regulations in the PRC and as disclosed [...] in the Company’s prospectus, the Group’s [...] net profit after taxcanonly be distributed [...]after making up prior years’ cumulative [...]losses, if any, and making allowance for the statutory surplus reserve, general reserve fund, employee’s bonus and welfare fund and enterprise expansion fund. wqfz.com |
於评估使用价值时,估计未来现金流量会按税前折现率(其反映了当时市场对资金时间价值及该资产的特定风险的评估)折让至其现值。 wqfz.com | In assessing value in use, the estimated future [...] cash flows are discounted to their present [...] valueusing a pre-taxdiscount rate that [...]reflects current market assessments of [...]the time value of money and the risks specific to the asset. wqfz.com |
以下表格显示在资产负债表日其他变量保持固定的情况下,美元滙率的合理可能变化导致本集团税前利润(由 於 货 币 型 资 产 ╱ 负 [...] 债 公 允 价 值 的 变 动 )和 权 益 变 化 的 敏 感 性。 zte.com.cn | The following table demonstrates the sensitivity at the balance sheet date to a reasonably possible change in the US$ exchange rate, with all [...] other variables held constant, of the [...] Group’s profit before tax(due to change in [...]the fair value of monetary assets and liabilities) [...]and the Group’s owners’ equity. wwwen.zte.com.cn |
葡萄酒在索契与选择的葡萄酒, DÛTI 弗雷亚在索契、克拉斯诺达尔地区与定期客户最富有的是合同的供应,传递从一瓶交货时间的 15 分钟,所以酒吧和餐馆做不一定分数仓库酒精、 照顾的存储、 存储管理法规已足以有一个实例,在生产销售的情况下执行库存立即重新排序"免税"为DÛTI--当然这项服务是对所有酒吧餐厅及商店不可用但只是为客户提供高容量销售但是它提供给很大的竞争优势为所有合作夥伴- DÛTI-"免税"索契。 dyuti-free.g-sochi.ru | Wine in Sochi and choice wines in DÛTI FREYA in Sochi, the richest in the Krasnodar region, with regular customers are the contract for the supply, delivery from one bottle-delivery time of 15 minutes, so the bars and restaurants do not necessarily score warehouses alcohol, take care of storage, storage regulations is sufficient to have one instance and in the case of the sale of the produce performs [...] inventory reordering [...] immediately, DÛTI-"duty-free"-of course this service is not available on all bars restaurants and shopsbut only to customers with high volume sales but it gives great competitive advantage for all partners- DÛTI-"duty-free" in Sochi. g-sochi.ru |
4.29 阁下及授权使用者(如适用)承认有责任自行透过其惯常之买卖渠道,独立决定买卖之市 价、利率及兑换率;并有责任在依赖任何市场资料及/或报告或据此行事前,自行予以核证。 同时,阁下及授权使用者(如适用)亦有责任就使用网路/电话银行服务、市场资料及报告、 本第 4 条条款及进行之任何买卖交易在所有适用法律下对阁下可能产生之影响,寻求法 律、财务、税务及其他方面的独立专业意見。 hncb.com.hk | 4.29 You and, where applicable, the Authorized User acknowledge that it is your responsibility to determine independently market prices, interest rates, exchange rates for trading purposes through your usual trading channels, to verify any of the Market Information and/or the Reports before relying or acting on it and to seek independent professional advice on legal, financial, tax and other issues in connection with the use of the Internet/Phone Banking Services, the Market Information and the Reports, the provisions of this Clause 4 and any transactions and dealings which may affect you under all applicable laws. hncb.com.hk |
递延所得税就附属公司、联营公司及共同控制实体投资产生之暂时差异而拨备,但假若本集团可以控制递延所得税负债暂时差异之拨回时间,而暂时差异在可预见将来有可能不会拨回则除外。 wingtaiproperties.com | Deferred incometax is providedon temporary differences arising on investments in subsidiaries, associates and jointly controlled entities, except for deferred income taxliability where the [...] timing of the reversal [...]of the temporary difference is controlled by the Group and it is probable that the temporary difference will not be reversed in the foreseeable future. wingtaiproperties.com |
购 置 固 定 资 产 的 成 [...] 本 包 括 购 买 价 款,相关税费,以 及 为 使 固 定 资 产 [...]达 到 预 定 可 使 用 状 态 前 所 发 生 的 可 直 接 归 属 於 该 资 产 的 其 他 支 出。 zte.com.cn | Cost of purchased fixed assets includes purchasing [...] price, relevanttaxes,and anydirectly [...]attributable expenditure for bringing the [...]asset to working condition for its intended use. wwwen.zte.com.cn |
5.13 於交收日,本行有权自投资账户或其他指定账户中支取结构性产品交易的整笔应付款项, [...] 包括但不限於买入价、一切收费、费用、佣金、印花税、税项、徵费及其他所有合理招致 的支出。 hncb.com.hk | 5.13 Upon the Settlement Date, we shall be entitled to debit the entire amount payable for the Structured Product Transaction (including, without limitation, the [...] purchase price, all fees, charges, [...] commissions, stamp duties,taxes or levies incurred [...]and all other reasonable expenses) from [...]the Investment Account or such other accounts. hncb.com.hk |
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