印度民用航空部长，一直都很乐观的Praful Patel说，合并将会在这个财政年度完成，但是没有多少官员或者观察家相信他。
Praful Patel, India, India's ever-optimistic minister of civil aviation, says the merger will be done "this fiscal year", but few officials or observers believe him.
负责月度、季度、年度财务报表的编制及其子公司会计报表的审核合并及分析。
Responsible for the monthly, quarterly and annual financial statements of the preparation of its subsidiaries and the accounting statements of the audit and analysis of the merger.
参与公司年度预算编制，包括成本，财务报表编制与合并，中期财务报表编制等。
Record the expenses of Labor Union. Participate the annual budgeting preparation, including costing, financial reports preparation and consolidation, as well as the MTP.
为有资格享受此税务待遇，所有合并纳税的子公司必须按法国企业所得税的全额税率纳税，其财政年度每年为期12个月，每年都在同一个日期结束。
To qualify, all the tax-consolidated group's member companies must be subject to French corporate tax at the full standard rate and have 12-month fiscal years that end on the same date.
上市公司对外担保总额不得超过最近一个会计年度合并会计报表净资产的50%。
The total amount of guaranty provided by a listed company to any other party shall not exceed 50% of net assets in the combined accounting statement of the recent accounting year.
合并后的营业额在2002年10月31日结束的财政年度里，达到720亿美元。
Revenues for the combined companies were $72 billion for the fiscal year that ended October 31, 2002.
鉴于合并纳税后亏损，该公司所属分公司在2001年度暂不实行就地预缴企业所得税的办法。
Due to the losses after the consolidated payment of the taxes, its branches shall temporarily not implement the measure of local prepayment of the enterprise income tax in 2001.
第二十三条企业合并所形成的商誉，至少应当在每年年度终了进行减值测试。
Article 23the business reputation formed by merger of enterprises shall be subject to an impairment test at least at the end of each year.
第二十三条企业合并所形成的商誉，至少应当在每年年度终了进行减值测试。
Article 23the business reputation formed by merger of enterprises shall be subject to an impairment test at least at the end of each year.
应用推荐