Application research on optimization model for tax planning in profit and loss compensation;
优化模型在盈亏抵补纳税筹划中应用的研究
Use the average mariginal profit ratio to calculate the equilibrium point of profit and loss.
利用平均边际收益率计算盈亏平衡点，利用平均单位售价和平均单位变动成本计算盈亏平衡点，利用固定费用分摊法计算盈亏平衡
The net gain loss has relation to Er-doped concentration and input signal power.
净增益亏损与光波导掺铒浓度、入信号强度有关。
It finally shows the net income or net loss.
它最终表示的是净收益或净亏损。
Gains and losses on disposal of properties, machinery and equipment are recognized in the income statement Based on the net disposal proceeds less the carrying amount of the assets.
出售物业、机器及设备之收益或亏损按出售所得款项净额减资产账面净值于收益表中确认。
In the first eight months of this year, the losses of loss-making enterprises totaled 83.6 billion yuan, up 1.9 percent on last year's same period.
1-8月份，亏损企业亏损额836亿元，同比增亏1.9%。
accumulated balance of income less losses
收益减亏损累积余额
The net profit, if any, may be written off on an average in light of a five-year period, or be used to make up the annual loss, the balance may be incorporated into the enterprise's clearing income.
如为净收益，可按照五年的期限平均转销，或者逐年弥补年度亏损，余额留待并入企业的清算收益。
terms of trade gains or losses
贸易条件收益或亏损（损益）
Whenever the carrying amount of an asset exceeds its recoverable amount, an impairment loss representing the difference between the carrying amount and the recoverable amount is recognized in the income statement.
倘资产净值高于可收回金额时,两者差异(即指减值亏损)会于收益表中确认。
Last year, the benefits of the large and medium-sized state-owned enterprises in Gansu began to rally. From January to October, the net loss compared with the same period of the previous year had decreased by more than 50 million yuan.
去年，甘肃省国有大中型企业效益开始回升，一至十月，净亏损比上年同期减少五千多万元。
The comparative income statement in Exhibit 12-2 shows that the net income has risen by $10, or 2%.
表12-2的比较损益表显示,该企业的净收益增长了10美元,或者说是增长了2％。
Of this, the losses of State-owned and State holding enterprises came to 50.3 billion yuan, down 1.1 percent.
其中，国有及国有控股企业亏损额503亿元，由原来的增亏转为减亏1.1%。
The global airline industry has suffered cumulative net losses of $42.1bn from 2001 to 2006.
2001年至2006年，全球航空业累计净亏损421亿美元。
Exchange gains or losses are dealt with in the income statements of the individual companies.
兑收益或亏损于个别公司之收益表中加以处理。
The net income of $2 causes the owner's equity to increase.
美元的净收益导致了业主权益的增加。
The amount of any write-down of inventories to net realisable value and all losses of inventories are recognised as an expense in the period the write-down or loss occurs.
将存货撇减至可变现净值之任何数额及所有存货亏损于撇减或亏损产生之期间确认为开支。
Net income (or net loss) is the result of matching revenue with expenses.
净收益(或净损失)是指收入与费用配比的结果。
When revenue exceeds expenses, net income occurs, otherwise net loss occurs.
当收入超过费用时,将导致净收益,反之,为净损失。
Deficit not yet made up, if any, shall be shown as a deduction item of owners' equity.
如有未弥补亏损，应作为所有者权益的减项反映。