Losses made in an accounting year are to be carried forward and set off against future profits of that trade but a corporation carrying on more than one trade may have losses in one trade offset against profits of the other 对亏损的处理于某一课税年度所蒙受的亏损,可予结转并用以抵销该行业于随后年度的利润。但经营多于一种行业的法团,则可将某一行业的亏损用以抵销另一行业的利润。
Article 23 a representative office shall submit the annual report of the foreign insurance institution it represents to both circ and circ ' s local branch office within six months after the end of each accounting year of the foreign insurance institution 第二十三条代表机构每年在其代表的外国保险机构会计年度结束后的6个月内,应当分别向中国保监会和当地中国保监会派出机构报送其所代表的外国保险机构上一年度的年报。
Designed to protect charter card members in the event that their purchases breakdown , the extended warranty will provide up to 1 extra year of warranty when the manufacturer s warranty of one to three years expires . the maximum coverage is hk 40 , 000 item , and hk 150 , 000 account year 延长保养服务在原厂制造商的保养期届满后即时生效每年每一会员账户可获高达港币150 , 000元的修理费用,而每件货品可获保额高达港币40 , 000元。
Article119 an insurance company shall , within three months after the end of each accounting year , submit the operations report , financial and accounting report and related statements to the insurance supervision and administration department and make an announcement according to law 第一百一十九条保险公司应当于每一会计年度终了后三个月内,将上一年度的营业报告、财务会计报告及有关报表报送保险监督管理机构,并依法公布。
Insurance of worker complement medical treatment is to point to pair of ginseng to because of , keep staff go to a doctor of be in hospital ( contain formulary disease to plant sickbed of outpatient service , family ) , inside settle accounts year charge of be in hospital exceeds primary medical treatment safe and highest the economy after paying limitation is accessorial 职工补充医疗保险是指对参保人员因住院就医(含规定病种门诊、家庭病床) ,在结算年度内住院费用超过基本医疗保险最高支付限额后的经济补助。
Accurate above of the fu biao since the month , highest pay the medical treatment charge under limitation to join all credit of 2 by as a whole fund pays 70 % , join all credit of one by as a whole fund pays 50 % , the be in hospital inside settle accounts year ( contain formulary disease to plant outpatient service ) with domestic sickbed medical treatment fee accumulative total exceeds share of 50 thousand yuan of above , by compensatory medical treatment insurance regulation pays , meet cure guarantees end of settle accounts year , should settle accounts 月起付标准以上、最高支付限额以下的医疗费用参加统帐二的由统筹基金支付70 % ,参加统帐一的由统筹基金支付50 % ,结算年度内住院(含规定病种门诊)和家庭病床医疗费累计超过5万元以上部分,按补充医疗保险规定支付,逢医保结算年度末,应结算一次。
Article 40 the people ' s bank of china shall , within three months after the end of every accounting year , compile balance sheets of its assets , statements of profit and loss and relevant financial and accounting reports , prepare its annual report and publish them in accordance with relevant regulations of the state 第四十条中国人民银行应当于每一会计年度结束后的三个月内,编制资产负债表、损益表和相关的财务会计报表,并编制年度报告,按照国家有关规定予以公布。
Article23 an auto financing company shall compile in required format and submit to the china banking regulatory commission the balance sheet , the profit and loss statement , the cash flow statement and other statements required by the china banking regulatory commission , and submit the financial statements of the previous year within three months after the end of each accounting year 第二十三条汽车金融公司应按规定编制并向中国银行业监督管理委员会报送资产负债表、损益表、现金流量表及中国银行业监督管理委员会要求的其他报表,并于每年会计年度终了后的3个月内报送上一年度的财务会计报告。
The tapping and utilization of a series of financial and accounting information by enterprises after an accounting year or a production and operation cycle is an issue which should be paid attention in the current business management and the teaching and research of accounting teaching in colleges or universities 摘要企业在一个会计年度终了或经历一个生产经营周期后所产生的一系列财务会计信息资料的开发利用,是目前企业管理中必须普遍引起重视和高校财会教研中必须普遍引起关注的问题。