Taxable income = Net business income + non-business income - non-business expenditure
应纳税所得额＝业务收入净额＋营业外收入＿营业外支出
Net non-operating income is the balance of non-operating income which have no direct relevance with the production and operation of an enterprise after deducting non-operating expenses.
营业外收支净额是指与企业生产经营没有直接关系的各种营业外收入减营业外支出后的余额。
Taxable income = Profit of sales + profit from other operations + non-business income - non-business expenditure
应纳税所得额＝销货利润＋其它业务利润＋营业外收入＿营业外支出
The proceeds from technology transfer by a foreign invested enterprise will be exempted from business tax.
外商投资企业取得的技术转让收入免征营业税。
subsidiary revenue ledger
子公司营业收入明细帐
chargeable normal trading receipt
应课税的一般营业收入
accrual method of revenue recognition
应计制营业收入确定法
production basis of revenue recognition
营业收入的生产确定法
non-operating income and expense accounts
营业外收益及费用帐户
Foreign trade dealer Zhucheng Waimao Co Ltd ranked 500. The Shandong province-based company recorded 7.216 billion yuan.
山东诸城外贸有限责任公司以72.16亿元的营业收入位居第500位。
cash basis of revenue recognition
现金收付实现制营业收入认定法
The American international insurance group is the biggest business of the United States and industry to stand as guarantor a company, but its luck earning go into of 50% come from the management of the overseases.
美国国际保险集团是美国最大的商业和工业承保商，但它的运营收入的50％来自海外的经营。
Business tax (“BT”) is taxable based on non-VAT revenue.
对不征收增值税的收入可以征收营业税。
A study on the relationship between self-supporting income and externality of NPO
产品外部性与非营利机构自营收入关系的研究
Operating Income- Operating Earnings before interest and taxes have been deducted. It is generally greater than net income.
营业收入–是指扣除贷款利息和税之前的营运所得。通常大于净收入。
Net sales or net revenue from operation of the year
本年销售(销货)或营业收入净额
The cashier has done a bunk with the day's takings.
出纳员携带该日营业收入逃走了.
Production cost plus overhead is higher than revenue.
生产成本加上间接费用高出营业收入。