It does not matter whether we perceive an increased buffer as part of a nation's capital stock, or as part of the net equity of the country.
至于我们应该把增加的“缓冲”资源看作一国资本存量的一部分,还是一国净资产的一部分,那是无关紧要的。
In this article, the author takes the Brazilian net equity interest as an example to illustrate its income classification under the tax laws of Brazil and other countries (e. g. Germany, Span and us).
本文以巴西税法中的净权益利息为例,简要梳理其在巴西税法中的相关规定和在其他国家(如德国、西班牙与美国)税法中的所得定性。
Net equity is not only an important basic concept in the accounting theories and practices, but also related to the settlement of some economic theories and practices.
净权益不仅是会计理论和实践中一个很重要的基本概念,而且对净权益性质的认识还直接关系到许多经济理论和实践问题的解决。
Net equity is not only an important basic concept in the accounting theories and practices, but also related to the settlement of some economic theories and practices.
净权益不仅是会计理论和实践中一个很重要的基本概念,而且对净权益性质的认识还直接关系到许多经济理论和实践问题的解决。
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