补贴收入是商业企业经营政策性亏损的商品,应收财政的定额补贴款,以及按规定应收财政部门缴入预算支出管理的平抑市价肉食、蔬菜价差补贴款。企业每月根据应收补贴商品(包括产品)的实际销售数量和补贴标准计算出当月应收补贴款,增记“补贴收入”帐户,增记“应收补贴款”帐户。其明细核算应按补贴商品名称设置帐户进行,在“商业企业利润表,的“利润总额”项目下,列出“补贴收入”和“补贴后的利润总额”两个项目,以体现补贴前后利润总额的变化情况。
...除国家规定有指定用途的项目外,都应并入企业利润,借记“银行存款(cash in the bank)”科目,贷记“补贴收入(Subsidize revenue)”科目。未设置补贴收入(Subsidize revenue)“会计科目的企业,应增设“补贴收入(Subsidize revenue)”科目。
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... 营业外收入Non-operating income 补贴收入Subsidy income 其他业务支出Other operating expenses ...
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... 减:所得税 Less:Income tax 补贴收入 Income from subsidies 负债及所有者权益(或股东权益)合计 TOTAL LIABILITIES AND OWNER`S EQUITY ...
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... 加:其它业务利润 add: other income 补贴收入 bonus income 加:投资收益 add: investment gains ...
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其他补贴收入 Other subsidize revenue ; Other subull crapidize revenue ; Other subsidize revenue­
国家扶持补贴收入 Subsidize revenue from country ; Subsidize revenue from country­
免税的补贴收入 Tax free income subsidy ; Tax x free income subsidy
国度搀扶补贴收入 Subsidize revenue from country
保证收入补贴 Guaranteed Income Supplement
收入补贴 Income Support
家庭收入补贴 [经] family income supplement ; FIS
照顾者收入补贴 Carer Payment
基本保证收入补贴 Guranteed Income Supplement
·2,447,543篇论文数据,部分数据来源于NoteExpress
全世界各政府都补贴过中高收入人群的住房。
Around the world, governments have subsidized the housing of middle- and upper-income groups.
今天,即使是相当有名的作家,也往往不得不做其他工作来补贴写作收入。
Today, even writers who are fairly well-known often have to do other work to supplement their writing income.
但是,如果工人没有有薪工作,补贴不会使他们的收入超过政府援助的水平。
However, the supplement will not raise any worker's income above what government assistance would provide if he or she were not gainfully employed.
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