• If they awarded options that were "In the money" -that means already exercisable at profit -then they would be subject to a tax liability immediately, so they don't want to do that.

    如果这些奖励的股票期权价内期权,说明期权行权即可赢利,这些利润是要交税的,当然他们避免交税

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  • Another option in America is the low-profit limited-liability company, which can raise money for socially beneficial purposes while making little or no profit.

    美国法系中还有一种低利润有限责任公司的形式,此类公司社会筹资,其本身盈利甚微甚至盈利。

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  • The theory mainly from the profit reward theory, the risk of liability theory, theory of social costs, as well as trust relations theory.

    理论来源主要获利报偿理论、危险责任理论、社会成本理论、以及信赖关系理论。

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  • Such changes in cash flow are attributable to a particular risk related to a recognized asset or liability or a highly probable forecast transaction and could affect enterprise' profit or loss.

    该类现金流量变动源于已确认资产负债可能发生预期交易有关的某类特定风险,且影响企业损益

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  • In order to protect the profit of shareholder, creditor and public bitterly, it should limit the Director authority and Director liability according to the law, which reflects some balance.

    为了防止董事职权的滥用,为了更好的保护股东债权人社会公众利益法律的形式对董事职权与董事责任加以严格限定,是对责任与职权的一种制度平衡。

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  • After Regulations on Third Party Liability Compulsory Insurance on Mobile Car (Draft) came out, its non-profit, non-loss making principle became a focus of discussion.

    《机动车第三者责任强制保险条例(草案)》出台后不盈利不亏损的经营原则成为社会各界讨论焦点

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  • Transactions or events occurred which lead to the assumption of a liability without recognition of an asset shall be expensed when incurred and included in profit or loss of the current period.

    企业发生交易或者事项导致承担负债不确认为资产应当在发生确认为费用,计入当期损益

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  • There exists the dispute of Balance Sheet-Liability Method and Profit Statement-Liability Method in the income tax auditing method in our country.

    我国所得税会计处理方法的定位上,存在损益表债务资产负债表债务法争。

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  • In conclusion , rational and effective liability is the core of enterprise liability , reasonable application on capital can create more economic profit and realize rapid development .

    因此,合理有效地负债企业负债经营核心问题。 企业必须合理运用资金,?才能使企业永远在经济效益的轨道上运行。

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  • The result showed positive correlation between net profit ratio and net assets gain, meanwhile, it took negative correlation to asset-liability ratio.

    回归分析表明,中小板企业的净利润增长率与净资产收益率显著相关资产负债率显者负相关。

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  • Article 12 A legal person may only be a member of a cooperative of limited liability or guaranteed liability, and such legal person shall be a non-profit one.

    第12条 (法人社员之资格参加无限责任合作社社员之限制)法人得为有限责任保证责任合作社社员,但其法人以非营利为限。

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  • Article 12 A legal person may only be a member of a cooperative of limited liability or guaranteed liability, and such legal person shall be a non-profit one.

    第12条 (法人社员之资格参加无限责任合作社社员之限制)法人得为有限责任保证责任合作社社员,但其法人以非营利为限。

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