1) neutrality in capital export
资本出口中性
1.
China s taxation , however, is lagging behind and in need of readjusting according to the principle of equality in international taxation and the principle of neutrality in capital export.
但我国相应的税收政策却很滞后 ,迫切需要按照涉外税收平等原则、资本出口中性原则予以调整 ,以适应我国入世后经济形势迅速发展变化的需要。
2) Capital Output Neutral
资本输出中性
3) capital expenditure
资本性支出
1.
Distinguishing capital expenditures from revenue expenditures;
企业资本性支出与收益性支出的划分
2.
However,the initial direct costs undertaken by financing lease lessors is actually the capital expenditure.
出租人承担的初始直接费用实质上是融资租赁出租人为获取以后各期的租金收益发生的资本性支出,其应当构成融资租赁资产的成本,不应当作为一种债权资产处理,并由此对现行准则中有关融资租赁初始直接费用会计处理提出了改进建议。
4) capital expenditures
资本性支出
1.
Expenditures that provide future benefits are referred to as capital expenditures.
划分收益性支出与资本性支出原则是会计要素计量与确认应遵循的基本原则 ,对于实现收入与费用的合理配比 ,确定资产的价值 ,正确计算企业当期的经营成果具有十分重要的意义。
2.
The research on capital expenditures on state-owned capital operating budget can help the government choose the capital expenditure programs and achieve the goal to maintain the original value of the assets and its increment.
对国有资本经营预算中资本性支出的管理进行研究,有利于政府公开、公正、透明的选择资本性支出项目,实现国有资产的保值增值。
6) Capital-output Elasticity
资本产出弹性
补充资料：主要经营单位进出口总额(外贸进出口总额)
主要经营单位进出口总额(外贸进出口总额)：是指经营单位在本口岸和外口岸进出口的金额。自1999年1月开始使用海关统计数据。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条