Article 23 In case an enterprise has already paid overseas the enterprise tax for the following incomes, it may deduct it from the payable tax amount of the current period.
第二十三条企业取得的下列所得已在境外缴纳的所得税税额，可以从其当期应纳税额中抵免，抵免限额为该项所得依照本法规定计算的应纳税额；
The amount of profit is determined by the measurement of the amounts of revenue and expenses, gains and losses directly recognised in profit or loss in the current period.
利润金额取决于收入和费用、直接计入当期利润的利得和损失金额的计量。
When the cedant makes an adjustment to the premium, it shall record the amount of adjustment in the profits and losses of the current period.
再保险分出人调整分出保费时，应当将调整金额计入当期损益。
Any expenditure that will benefit only the current period or that is not material in amount is treated as revenue expenditure.
只持续一个会计期间而且金额不大的支出作为收益性支出处理。
The total amount of the employee services and other party services as a result of the share-based payments in the current period .
当期以股份支付换取的职工服务总额及其他方服务总额。
The amount recorded into profit or loss for the current period and those confirmed as the research and development expenditures for intangible assets.
计入当期损益和确认为无形资产的研究开发支出金额。
A cedant shall, when making an adjustment to the premium, record the amount of adjustment into the profits and losses of the current period.
再保险分出人调整分出保费时，应当将调整金额计入当期损益。
The capitalization rate which is used for calculating and determining the amount of the borrowing costs to be capitalized in the current period.
当期用于计算确定借款费用资本化金额的资本化率。
The total amount of the expenses as result of equity-settled share-based payments, which is recognized in the current period;
当期因以权益结算的股份支付而确认的费用总额。
As regards income from securities investment fund management cost, it is required to list by fund name the amount of such income from each fund at current period and last period;
按基金名称列出来源于该基金的管理费收入的本期数和上期数； 对于社保基金管理费收入， 应按受托管理的社保基金编号列出来源于该基金的管理费收入的本期数和上期数。
As regards income from securities investment fund management cost, it is required to list by fund name the amount of such income from each fund at current period and last period;
按基金名称列出来源于该基金的管理费收入的本期数和上期数； 对于社保基金管理费收入， 应按受托管理的社保基金编号列出来源于该基金的管理费收入的本期数和上期数。
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