1.
An Analysis of Firm s Tax Shields on Uncertainty Condition;

不确定条件下公司负债的利息抵税效应分析
2.
Examples of accrued liabilities include interest payable, income taxes payable, and amounts related to payrolls.
应计负债的例子包括应付利息、应付所得税和与工资有关的各项应计费用。
3.
tax - exempt bonds.

免收利息所得税的债券
4.
Interest accrued on liabilities shall be accounted for in the ap-propriate period at the actual interest rate paid.
各种负债的利息应当按照约定的利率逐期计算。
5.
Debt financing has leverage effect and tax benefit.

负债融资具有杠杆效应,有节税收益。
6.
debt Burden ratio: Interest on debt as a percentage of exports.

负债比率: 债务利息占出口额的百分比。
7.
"accrued liabilities: An amount of interest, wages or other expenses recognized or incurred But not paid."
应计负债,应付未付债务,累计负债:已确认或已发生但尚未支付的利息、工资或其他支出额。
8.
Note that the accrued liability for bond interest payable will be paid within a few months and, therefore, is classified as a current liability.
需注意,应付债券利息的应计负债将于几个月内支付,因此作为流动负债。
9.
The limit of the function of the interest income tax according to the revenue effect;

从税收效应分析利息所得税作用的局限性
10.
An Empirical Analysis of A-Shares Taxation's Customer Base Effect and Ex-dividend Date Effect
A股税收客户群效应及除息日税负效应实证研究
11.
Understand the terminology of long-term debt including par value, stated versus effective interest rate, discounts, premiums, and mortgages.
理解长期负债的相关术语,如面值、面利率与有效利率、现、价以及抵押等。
12.
assets pledged as security for liabilities

用作负债抵押的资产
13.
Interest Income Taxation and Nominal Interest Rate in the Revised Fisher Effect;

Fisher修正效应中的利息所得税与名义利率
14.
Analysis on the Advantages and Disadvantages of "Debt-to-equity" and Countetmeasures--Reflection Evoked by"Debt-to-equity Swap of Hunan TV Broadcast Intermediary Co.,Ltd;
"以股抵债"的利弊及应对之策——由电广传媒"以股抵债"引发的思考
15.
"Interest income on saving deposits and national debt obligations and other financial debentures issued by the state, shall be exempted from individual income tax"
"储蓄存款利息,国债和国家发行的金融债券利息, 免纳个人所得税"
16.
Thus, Solarwind Company's balance sheets normally will show accrued interest payable of only $5.
因此,太阳风公司的资产负债表将反映的应计利息通常只有5美元。
17.
Negative Effect on Beneficialtaritf of Foreigninvested Enterprises;

外资企业所得税税收优惠的负面效应
18.
The inspiration from the theory of modern capital structure is that indebtedness can bring tax avoidance and income from financial leverage to electric enterprises.
通过分析现代资本结构理论,得到了负债经营可为电力企业带来避税效应和财务杠杆利益的启示。