It has long been debated whether the enterprise income tax should be regarded as cost or profit distribution either in accounting theory or in practice.

在会计理论和实务中，企业所得税究竟属于费用，还是属于利润分配，长期存在争议。

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And while a teardown doesn't account for the costs of design, software, manufacturing, or shipping, these cost estimates help fill in the blanks toward estimating the profit on each device sold.

但拆解并没有计入设计，软件，生产和运输的成本。这样的开销估算填补了对每一台售出设备的利润估计的空白。

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Or the cost calculations that for-profit health insurers make to determine how much coverage they'll give customers.

盈利性的健康保险公司还要进行成本计算用来决定他们要赔付给顾客的多少。

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In summary, the regime has been incapable of maximizing profit, minimizing cost or constraining explosive demand for subsidized petroleum products.

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HIV, malaria or tuberculosis may be able to sell to poor countries more or less at cost, because they can make up their profit margins by charging more to travellers or to rich-country consumers who are at risk at home.

ECONOMIST: A poor diagnosis

You will want to pay particular attention to any mention of increased costs, lower profit margins, or talk of cost pass-through to the consumer.

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