Utilizing the existing statistical data of China, we calculate the optimum tax rate of the Individual Income Tax of our country.
在此基础上，利用我国现有的统计资料，计算我国个人所得税的最适税率。
The larger the valuation allowance, the larger the current charge to uncollectible accounts expense.
备抵账户估价越大,记入坏账损失的当期支出就越大。
There is little doubt that some benefits from these outlays continue beyond the current period.
毫无疑问这些费用支出带来的有些好处会超出当期。
Expenditures incurred on major repair and improvement of the rented fixed assets shall be averagely amortized during the period of leasing.
租入固定资产改良支出应当在租赁期内平均摊销。
the person (or bank) who is expected to pay a check or draft when it is presented for payment.
当银行支票或汇票提出呈现时预期付款的人（或银行）。
The cost should therefore be deducted from the revenue of the period in determining the net income.
因此该支出应在计算净收益时从当期收益中扣除。
past service costs
期前退休金费用支出
a periodic review of expenditure
对支出的定期核查.
Thus, for reasons of convenience and economy, expenditures, which are not material in dollar amount, are treated in the accounting records as expenses of the current period.
因此,为了方便和经济起见,金额不重大的支出在会计记录中当作当期费用处理。
Besides, generally speaking, such occupation involves a considerable period in which Japan will make capital outlays without drawing any profits, as is shown by the experience in the three northeastern provinces.
再则，根据东三省的经验，日本在相当长的时间内，一般地只能是支出资本时期，不能是收获时期。
But because of the uncertain duration of the benefits, it is almost universal practice to treat expenditures of this nature as expense of the current period.
但由于这些好处的存续期不确定,一般实践中几乎全都将这类性质的支出作为当期费用处理。
Plant assets are similar to long-term prepaid expenses.
长期资产就好比长期预付支出。
The financial expenditure criteria of our Association require that at the academic year-end of the Standing Committee, there shall not be any deficit in the balance.
5本会财务支出之准则为当届常务委员会任期届满时，不能有赤字结存。
That is to say, inside afore-mentioned holiday, it is normal that unit of choose and employ persons ought to press this employee be out on duty deserveds salary amount pays salary.
就是说，在上述假期内，用人单位应当按该员工正常出勤应得工资数额支付工资。
the excess of revenues over outlays in a given period of time.
一定时期内收入超出支出的部分。
The money is supposed to meet a“ protracted balance-of-payments need”.
贷款应当符合“长期收支平衡的需要”。
The cheque must be sign In front of the cashier at the bank
必须当著银行出纳员的面签这些支票
The cheques must be signed in front of the cashier at the bank.
必须当著银行出纳员的面签这些支票。
Taiwan government curtail public spending for buying weapons.
台湾当局缩减公共支出来买武器。