许多高管私底下也承认，附股权益是一个灰色地带，确实应该以介于资本所得和收入所得之间的一种方式征税。
Many executives privately admit that carried interest is a grey area and should probably be taxed somewhere in between capital gains and income.
但是即使如果你认为资本利得和收入所得要被收不同的税，附带权益看起来更像收入所得而不是股份，并应该像收入所得一样被对待。
But even if you think capital gains and income should be taxed differently, carried interest looks like income, not equity, and should be treated as such.
地球权益组织说，调查显示，已发现天然气收入已通过一些方式进入到离岸银行的帐户，声称他们注定要购买武器和核技术。
EarthRights said its investigations showed gas revenue had found its way into offshore bank accounts and alleged they were destined to buy arms and nuclear technology.
这项法案提议改变该税率，即从2013年开始，附股权益的75%按收入所得税征收，另25%按照资本所得税征收。
The bill suggests changing this and taxing 75% of carried interest as income and 25% as capital gains, starting in 2013.
了解在权益法下收到的股利与被投资方收入对投资方的财务报表的影响。
Understand the effects of dividends received and investee income on the financial statements of the investor under the equity method.
净资产收益率，又称ROE，指公司十二个月的净收入与股东权益（帐面价值）的比率，是用得最多的盈利性指标。
Return on equity, or ROE, the ratio of a company's 12-month net income to its shareholder equity (book value), is the most widely used profitability gauge.
收入是由企业经营而获得的所有者权益的增加。
The revenue is the increase in owners' equity resulting from operation of the business.
收入的增加会导致业主权益的增加。
需要肯定的是，营业外损益不仅影响所有者权益，同时也影响收入和费用。
To be sure, gains and losses affect owners 'equity as much as revenues and expenses.
股息、红利等权益性投资收益和利息、租金、特许权使用费所得，以收入全额为应纳税所得额，不得扣除税法规定之外的税费支出。
Such equity earnings as dividend and bonus, interests, rents and earnings from loyalties; the total income is taxable income amount without deducting tax that is excluded in taxation regulations.
新会计制度与现行税法的矛盾表现在资产、负债、所有者权益、收入、成本费用支出等各个方面。
The disagreements between the new accounting system and the present tax law are displayed in the areas of proprietors, proprietor s rights, income, expenditures and cost, etc.
根据惯例，资产和费用的增加记为借项，而负债，所有者权益，收入的增加记为贷项。
Conventionally, asset and expense increases are recorded as debit, while liability, owners' equity, and revenue increases are recorded as credit.
财务会计信息可以分类为：资产，负债，业主权益，收入，费用，净收益(或净损失)。
Financial accounting information is classified into the categories of assets, liabilities, owner's equity, revenues, expenses, and net earnings (or net loss).
资产和费用的减少被记为贷项，而负债、业主权益和收入的减少被记为借项。
Asset and expense decreases are recorded as credits; while liability, owner's equity and revenue decreases are recorded as debits.
主要体现在对会计六要素的影响上，即对企业的资产、负债、所有者权益、收入、费用、利润的影响上。
The main factors for accounting are assets, debts, the owner's interests and profits, income, expenses and margins.
优化上市公司投资者回报机制，保护投资者尤其是中小投资者合法权益，多渠道增加居民财产性收入。
Protect investors' legal rights and improve the investment return system for listed companies. Increase residents' income by diversifying investment channels.
当和我一样在婴儿出生潮时出生一代人大量退休并且开始要求权益的时候，花费在这些项目上的钱将会远远超过依照当前税率征税所获得的收入。
When my generation of baby boomers retires in large numbers and starts claiming benefits, spending on these programs will far outstrip revenue at the current tax rate.
是赚得营业收入或所有者投入以外的交易所造成的所有者权益增加。
An increase in owners' equity resulting from a transaction other than earning revenue or investment by the owners.
确认的资产、负债和所有者权益，以及。资产负债表日所属期间的收入、费用等。进行调整。
For adjusting events, an enterprise should adjust the. amount of assets, liabilities and owners' equity...
第一条为了加强税收征收管理，保障国家税收收入，保护纳税人的合法权益，制定本法。
Article 1 in order to strengthen the administration over taxation collection, safeguard the revenues of the State and protect the legitimate interests of taxpayers, this Law is hereby formulated.
当前大学生兼职已成为社会一股潮流，他们在获取经济收入的同时，自身合法权益往往得不到保护。
It is rather common for university students to have a part-time job and take part in other social practice activities.
当前大学生兼职已成为社会一股潮流，他们在获取经济收入的同时，自身合法权益往往得不到保护。
It is rather common for university students to have a part-time job and take part in other social practice activities.
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