Comparative researches on income tax policies of enterprise reserve;
企业准备金的所得税政策比较研究
Effect of investment with reserve for insurance price;
考虑准备金的再保险投资定价研究
Calculating Annual Total Reserve for Insurance Company;
保险公司每期总准备金计算
Then,based on the newly implement of business income tax law,it analyses several main existing problems such as the tax burden,the reserve fund deduction,the tax preferences,offering some thoughts of improving them.
从我国保险企业所得税现状出发,结合新实施的企业所得税法,分析探讨我国保险企业所得税制度中的税负、准备金扣除、税收优惠、汇总纳税等几个主要问题及完善思路,兼论新税法对我国保险企业的影响。
legislative backing and enforcement, prudence and reserve accounting
法律支持和执行法律：谨慎原则和准备金会计
Researches on the Accounting Policy and Practice of Loan-loss Provision;
银行贷款损失准备金会计政策与实务研究
Discussion the Accounting Profession Judgement fromAccruing Assets Devaluing Allowance;
从资产减值准备金的计提谈会计职业判断
Regulation Accounting Information Distortion of Unearned Premium Reserve and Emendation;
未到期责任准备金监管会计信息失真及其校正
Financial stability and optimization of Fair Value Accounting:A Dynamic Provision Perspective
金融稳定性与公允价值会计准则的优化——基于动态减值准备的思考
The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement.
坏帐准备金在会计报表中作为应收帐款的备抵项目列示。
Fifth, prudent accounting principles will be adopted, and a complete system for withdrawing and writing off bad debt reserve fund established.
第五，实行谨慎会计原则，建立完善呆帐准备金的计提和冲销制度。
The On the Difference of Cash Flow Table between Study of the International Accountant Criterion and the Chinese Accountant Criterion;
国际会计准则与中国会计准则《现金流量表》比较
Benchmark provisioning rate: The standard percentage of outstanding principal Balance of non-accrual loans set aside for provisioning.
基准准备金比率:即积欠本金余额在非应计贷款中的标准比例,用于确定预留准备金。
Q: What kinds of gifts is TRF prepared to accept?
问：扶轮基金会准备接受什麽样的捐献？
excess reserves
备付金(超额准备金)
Difference Reserve Ratio System:an Innovative Design for Financial Regulation and Control System;
差别准备金率制度:金融调控制度的创新设计
The Appropriation of Provision for Reduction of Financial Firm s Assets And Its Effects;
金融企业资产减值准备金的计提和影响
The implication of new accounting rules on loan loss provisioning of commercial banks;
新会计准则对商业银行贷款损失准备的影响
On Impairment of Assets from the Perspective of New Accounting Standards;
新会计准则下资产减值准备存在的问题及对策
Investigation and Analysis of Enterprises Attitude and Applied Preparation towards New Accounting Standards;
新会计准则认识及应用准备情况调查与分析
They were not going to hold the sports meet as scheduled.
他们不准备按原定计划开运动会了。
To increase the Allowance for Doubtful Accounts to $11, the entry will be...
将坏账准备增至11美元的会计分录为…
