deduction items meaning in English
扣除项目
Examples
- Deficit not yet made up , if any , shall be shown as a deduction item of owners ' equity
如有未弥补亏损，应作为所有权益的减项反映。 - The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement
坏帐准备金在会计报表中作为应收帐款的备抵项目列示。 - Article 46 return of sales , sales allowances and sales discount shall be accounted for as deduction item of operating revenue
第四十六条销售退回、销售折让和销售折扣，应作为营业收入的抵减项目记帐。 - Article 5 the balance after the tax - free and tax - exempt incomes , each deduction item as well as the permitted remedies for losses of the previous year ( s ) being deducted from an enterprise ' s total income amount of each tax year shall be the taxable income amount
第五条企业每一纳税年度的收入总额，减除不征税收入、免税收入、各项扣除以及允许弥补的以前年度亏损后的余额，为应纳税所得额。