As the result of the adjustment by Enterprise income tax law, company\'s profits are divided into Pre-tax profit and After-tax profit,so the distribution of corporate profits in China also include the conflict of interest in Pre-tax profit and the conflict of interest in After-tax profit.
由于企业所得税税法的调节,我国公司的利润被区分成了税前利润和税后利润,所以在我国公司利润分配过程中的利益冲突也就包括税前利润分配中的利益冲突和税后利润分配中的利益冲突两类。
The dividend pay be equivalent to one quarter of the pretax profit .
所付股息相当于税前利润的四分之一。
The group made a pre-tax profit of $1.5 million.
这家集团获得150万美元的税前利润。
A proportion of the pre tax profit is set aside for contingency.
为预防万一，应留出部分税前利润。
An Analysis on Calculation of Paid Tax Amount and How to Make up the Loss Ahead of the Tax Interest;
应纳税所得额的计算和税前利润弥补亏损浅析
A Research on the Differences between Pre-Tax Accounting Income and Taxable Income of Business Enterprises
对企业税前利润与应纳税所得额差异的研究
To be responsible for the EBIT and P/ A of the responsible products.
负责所管辖产品的税前利润和损益情况。
Matsushita required that each autonomous division pay 60 percent of its pretax profits to the head office.
松下要求每一个自治的分部把纳税前利润的60％缴总部。
Economical Data: Estimated sales value RMB1.2 billion and profit before tax RMB 250 million per year.
效益预测：可实现现价年产值12亿元，税前利润2.5亿元。
Economical data: estimated sales value RMB1050 million and profit before tax RMB200 million per year.
效益预测：实现年销售收入10.5亿元，税前利润2.0亿元。
pre-tax income,profits,surplus,etc
税前收入、利润、盈余等.
Analysis of the Income Difference between the Pre-tax Accounting Profit and Post-tax Income;
计算税前会计利润与应纳税所得额在收入上的差异分析
Operating Income ± Non-Operating Items = EBT (Earnings Before Tax);
营业损益加（减）非营业利润（损失）后得到的是税前盈利或损失。
special exemption of reinvested profits
再投资利润的特殊免税
Net Operating Profit Less Adjusted Taxes (NOPLAT)
税务调整净营运利润
business income versus taxable income
企业利润对课税所得
estimated additional assessable profit
估计的补加应评税利润
taxed on corporation's undistributed profits
公司未分配利润征税
exemption of undistributed corporate profits
未分配公司利润的免税
