?deduction

deduction 發(fā)音

英：[d?'d?k?(?)n]　　美：[d?'d?k??n]

英：　　美：

deduction 中文意思翻譯

deduction 短語(yǔ)詞組

1、deduction theorem ─── [計] 演繹定理

2、deduction from sales ─── [經(jīng)] 銷(xiāo)貨的抵銷(xiāo)項目

3、backward deduction system ─── [計] 后向演繹系統

4、feature deduction ─── [計] 特征推演

5、forward and backward deduction ─── [計] 前后推導

6、deduction exemption certificate ─── [經(jīng)] 免扣預提稅證

7、completeness of deduction system ─── [計] 演絳系統完備性

8、forward deduction system ─── [計] 正向演譯系統

9、general deduction ─── [經(jīng)] 一般減免

10、deduction allowed ─── [經(jīng)] 允許的扣除

11、deduction system ─── [計] 演繹系統

12、current deduction ─── [經(jīng)] 當年扣除

13、deduction variation certificate ─── [經(jīng)] 減稅證

14、deduction tree ─── [計] 演絳樹(shù)

15、business deduction ─── [網(wǎng)絡(luò )] 商業(yè)扣稅

16、deduction of the tax-exempt items ─── [經(jīng)] 扣除免稅項目

17、formal deduction ─── [計] 形式推導

18、entertainment deduction ─── [網(wǎng)絡(luò )] 娛樂(lè )扣除

19、forward rule-based deduction system ─── [計] 基于規則的正向演繹系統, 正向規則演繹系統

deduction 反義詞

induction

deduction 詞性/詞形變化，deduction變形

動(dòng)詞現在分詞: deducting |動(dòng)詞第三人稱(chēng)單數: deducts |動(dòng)詞過(guò)去分詞: deducted |動(dòng)詞過(guò)去式: deducted |

deduction 同義詞

deductive reasoning | price reduction | presumption | logic | synthesis | analysis | reduction |conclusion | contribution | judgment | speculation | removal | consequence | reasoning | inference | suspicion | subtraction | supposition | thinking | abstraction | entailment | assumption | tax deduction | interpretation | implication | payment | withdrawal | discount

deduction 相似詞語(yǔ)短語(yǔ)

1、seductions ─── n.誘惑；魅力；（復數）誘惑物

2、dedication ─── n.奉獻；獻身；贈言

3、abduction ─── n.誘拐，綁架；誘導

4、eduction ─── n.引出，排出；引出物；推斷

5、reduction ─── n.減少；下降；縮??；還原反應

6、reductions ─── n.減少（reduction的復數形式）；縮小

7、seduction ─── n.誘惑；魅力；（復數）誘惑物

8、deductions ─── n.扣除（deduction的復數）；[會(huì )計]扣除額；扣減項目

9、adduction ─── n.引用，引證；內轉；內收作用

deduction 常見(jiàn)例句（雙語(yǔ)使用場(chǎng)景）

1、Are the children eligible to claim deduction of the home loan interest paid? ─── 子女是否符合資格申索扣除所繳付的居所貸款利息?

2、English speaking acant salary 2000 deduct 300 for food and living. ─── 會(huì )計一名，會(huì )英語(yǔ)，待遇2000，其中扣除300的食宿。

3、Additional deduction for labor expense b. ─── 勞動(dòng)力的成本可以額外抵扣。

4、A husband may claim deduction for payments made by his wife, and vice versa. ─── 丈夫可申索扣除其妻子所繳付的款項，反之亦然。

5、Accounting]The deduction of a payment made by a debtor from an amount due. ─── 會(huì )計學(xué)]貸款扣除額:由欠債人從應付數目中的付款扣除。

6、In normal circumstances, the taxpayer is entitled to the deduction of the home loan interest paid by him. ─── 在一般情況下,該納稅人可獲得扣除他所繳付的居所貸款利息。

7、If you send it through the post office they deduct 100. ─── 如果你通過(guò)郵局寄錢(qián)，他們要扣掉100美元。

8、Separation, Purification and Structure Deduction of a Saponin from Momordica charantia L. ─── 一種苦瓜皂甙的分離純化及結構推斷。

9、If you decide to order after having seen the sample, we will deduct this sample fee from the later payment. ─── 如果您看過(guò)樣品后決定下單，那我司會(huì )在后面的款項中免去您的這部分樣品費用。

10、When a company has preferred stock outstanding, we first deduct from net income the amount of current year preferred stock dividends. ─── 如果公司有發(fā)行在外的優(yōu)先股,我們首先應從凈收益中減除當年優(yōu)先股的股利。

11、Discompose according as proposition deduction rules. ─── 分解的依據是命題演算系統的推理規則。

12、Do not pour water when you reply the post. Otherwise you will be deduct marks severely or forbid the speech. ─── 回貼時(shí)不能灌水,一經(jīng)發(fā)現,嚴厲扣分。嚴重灌水的給予禁言處罰。

13、It was a pretty astute deduction. ─── 那是個(gè)非常精明的結論。

14、Sufficient space layer and perfect dimension deduct space philosophy. ─── 豐富空間層次，完美尺度演繹空間哲學(xué)。

15、We are able to deduct the amount from your next invoice if you prefer to do so. ─── 如果貴公司同意的話(huà)，我們將從貴公司下一張請款單上扣除該筆金額。

16、When I send you an account sales, I will deduct the insurance premium from the respective accounts. ─── 在寄送銷(xiāo)售帳單時(shí),我將從有關(guān)帳戶(hù)中扣除保險費。

17、You can quickly adjust to an automatic payroll deduction, to set up an emergency fund or to put towards investments. ─── 你可以很快地適應企業(yè)自動(dòng)減薪.把錢(qián)投入風(fēng)險基金（或意外保險）或用于你的投資。

18、The proposition concluded from one or more premises; a deduction. ─── 從一個(gè)或多個(gè)前提得出的結論性命題;推斷.

19、The deduction is allowed for a single overseas trip over 30 days. ─── 一次臨時(shí)離境超過(guò)30天可以扣除天數。

20、He pays to the seller the full amount of the sight draft, without any deduction. ─── 他向賣(mài)方支付即期匯票的全部金額，不打折扣。

21、Reasonable layout and perfect dimension deduct space aesthetics. ─── 合理布局，完美尺度演繹空間美學(xué)。

22、No deduction status notification will be issued in such case. ─── 在該等情況下,稅務(wù)局局長(cháng)將。

23、When I send you an account sale, I will deduct the insurance premium from the respective account . ─── 在寄送銷(xiāo)售帳單時(shí)，我將從有關(guān)帳戶(hù)中扣除保險費。

24、His deduction led him to the correct conclusion. ─── 他的推斷使他得出正確的結論。

25、No deduction in pay is made for absence due to illness. ─── 因病請假不扣工資。

26、Any deduction must be verified as a rate reasonable by local standards and must not discriminate. ─── 任何扣減,參照當地標準,必須是合理的,且一視同仁。

27、The whole produce of the soil, therefore, belonged, without deduction, to the family which cultivated it. ─── 因此，土地的全部出產(chǎn)不折不扣地歸耕種土地的氏族所有。

28、Other groceries can be purchased on a payroll deduction plan from a company-owned store. ─── 其他食品雜貨也可以用從工資里扣錢(qián)的辦法在公司經(jīng)營(yíng)的商店里購得。

29、He arrived at the solution by a simple process of deduction. ─── 他通過(guò)一番簡(jiǎn)單的推理得出了解決問(wèn)題的方法。

30、We send you herewith a cheque , value 90 have deduct the usual trade discount of 2% . ─── 依貿易慣例，扣除2%折扣后，奉上面額為90英鎊支票一張。

31、To deduct from an amount;subtract. ─── 減去，減掉從一數量中抽出;減掉

32、Do not deduct to commission from the value of the consignment. ─── 不要從貨物的價(jià)值中扣除傭金。

33、For convenience sake we will deduct these charges from the commission. ─── 為了方便起見(jiàn)，我們將從應付給你的傭金中扣除這些費用。

34、His deduction from the evidence was correct. ─── 他從證據上所推測的結論是正確的。

35、Once you deduct your expenses,there is nothing left. ─── 一旦扣除你的費用，就什么也沒(méi)有了。

36、You have the winding to deduct a percentage? ─── 你們有下線(xiàn)提成嗎?

37、From the air, looking down, the entire office complex is like an inverted deduction of the oven rack. ─── 從空中俯視，整處建筑群就像是一個(gè)倒扣的烤爐架。

38、Your IRA deduction cannot be taken from unearned income. ─── 你的個(gè)人退休賬戶(hù)的扣稅不可能從非勞動(dòng)收入中減去。

39、A quarter percent interest charges will is deduct from the proceeds after conversion. ─── 兌換以后所得的金額中將扣除0.25%的利息。

40、On condition of your signing this contract, I will deduct a percentage. ─── 如果你在這份合同上簽字，我就會(huì )給你減免一個(gè)百分比。

41、Remarks : Please put Party B's stamp on the cost deduction list. ─── 備注：同時(shí)請乙方在扣費清單上蓋公司章。

42、He claims a deduction for mortgage interest paid on the dwelling totalling 180,000. ─── 他申索扣除就該住宅所支付的按揭利息合共180,000。

43、Your deduction is a thousand miles away from the truth. ─── 你的推論與事實(shí)相去十萬(wàn)八千里。

44、It turn out that the logical nature of the controversy between is in-consistence in induction and deduction. ─── 認為消解悖論解決論爭的唯一途徑，是建立歸納和演繹的一致性。

45、Your action that supports valence to coiled to also rise to deduct. ─── 你的抵價(jià)卷也就起到了扣除的作用。

46、And then, we will deduct it as ROB in the ullage report. ─── 好的，那我們一會(huì )在ROB報告中扣除這部分體積。

47、He claims basic allowance of 100,000 and home loan interest deduction of 100,000. ─── 他申索100,000的基本免稅額及100,000的居所貸款利息扣除。

48、From 2007-08 onwards, the deduction ceiling of self-education expenses will be enhanced from 40,000 to 60,000. ─── 2007-08年度起,個(gè)人進(jìn)修開(kāi)支的最高扣除額,由40,000元增加至60,000元。

49、In the event that they are unable to agree, no deduction may be allowed. ─── 如不能達成協(xié)議,則無(wú)人能獲得該扣除。

50、The proof of that is contained in the whole deduction and development of thought up to this point. ─── 前此全部思維的一切發(fā)揮和發(fā)展，都包含著(zhù)對這一命題的證明。

51、If there are some person dare to pour water again, i will deduct your marks severely! ─── 如果有人再敢灌水,我將嚴厲扣你的分!

52、Don't deduct the commission from the value of the consignment. ─── 不要從貨物的價(jià)值中扣。

53、Net salary is gross salary minus tax and national insurance deduction . ─── 凈工資是工資總額減去稅收和扣除國民保險。

54、What is the deduction standard for foreigners' salary income? ─── 外籍人員的工資薪金收入扣除標準是多少?

55、Her deduction that he was now dead was correct. ─── 她作出的他此時(shí)已經(jīng)死亡的推論是正確的。

56、In no circumstance is it allowed to deduct or delay the payment. ─── 不得克扣或者無(wú)故拖欠勞動(dòng)者的工資。

57、If I were just renting, would I be able to claim a deduction for that? ─── 如果我只是租房子,我可以申報扣繳嗎?

58、You know how you rush at things, jump to conclusions without proper deduction. ─── 你知道你是如何急匆匆地做事，不進(jìn)行合理的推斷就匆匆地做出決定的。

59、A person's day can deduct to this situation, might call it really the boundary. ─── 一個(gè)人的日子能演繹到這個(gè)地步，真可以稱(chēng)之為境界了。

60、You can deduct the twenty-five cents out of my allowance. ─── 你可在我的零用錢(qián)里扣去二角五分錢(qián)。

61、To withhold or deduct a part from (one's salary or wages). ─── 以某人(月工資或周薪中)扣掉一部分.

62、Your deduction is definitely unreasonable. ─── 你的推論無(wú)疑是不合理的。

63、If I were just renting, would I be able to claim a deduction for that? ─── 如果我只是租房子，我可以申報扣繳嗎？

64、Miss Allan beamed at him. "You are clever to guess. I'm sure I don't know how you did it."—"Deduction," James said. ─── 阿倫小姐對他笑道：“你很會(huì )猜， 我確實(shí)不知道你怎么辦到的?！薄苣匪拐f(shuō)：“推論?！?/p>

65、His demonstration of the deduction logic does not hold water. ─── 他對推理邏輯的論證不是很?chē)乐敗?/p>

66、What would be the tax treatment for the home loan interest deduction under personal assessment? ─── 在以個(gè)人入息課稅方式評稅下有關(guān)居所貸款利息扣除在稅務(wù)上怎樣處理?

67、Your5% commission will be calculated on the basis of invoice value after the deduction of freight and insurance. ─── 你方5%的傭金按扣除運費和保險費的發(fā)票金額來(lái)計算。

68、To deduct or subtract from a cost or price. ─── 減少從費用或價(jià)格中扣除或減去

69、Your paper is lack of proper deduction to prove your argumentation. ─── 你的論文缺少恰當的論據來(lái)證明你的論點(diǎn)。

70、Can domestic enterprises deduct offshore insurance before tax? ─── 境外保險境內企業(yè)可以稅前扣除嗎？

71、To deduct from an amount; subtract. ─── 減去，減掉從一數量中抽出；減掉

72、Yes, when your money is wired, the bank that wires the money will deduct the requested amount. ─── 好的，當您的錢(qián)進(jìn)入電匯時(shí)給您電匯款的銀行將從中扣除部份手續費。

73、A deduction of seventy-five pence was made from the price realized, to cover expenses. ─── 從賣(mài)價(jià)中扣除75便士來(lái)支付開(kāi)支。

74、Where the deduction is granted to you, your deduction status will be shown in a notification from the Commissioner. ─── 你在獲得扣除后稅務(wù)局局長(cháng)會(huì )發(fā)出通知列明所馀容許扣除年數。

75、The owners do not claim any deduction for irrecoverable rent. ─── 業(yè)主無(wú)須申索扣除不能追回的租金。

76、Balance of interest deduction 30,000 cannot be transferred to husband, nor carried forward to next year. ─── 利息馀額30,000不可轉給配偶,也不可結轉入下一個(gè)年度。

77、Other intangible assets for which no amortized expense may be calculated for deduction. ─── 其他不得計算攤銷(xiāo)費用扣除的無(wú)形資產(chǎn)。

78、The Buyer shall be entitled to deduct such amount from may of the above payment as specified in the Contract. ─── 買(mǎi)方有權從上述任何一次支付中扣除。

79、No deduction can be allowed in 2004 05. ─── 在2004 05年度不容許有任何利息扣除。

80、Dogs, by deduction, are low on both growth prospects and market share. ─── 余下的瘦狗業(yè)務(wù)有低增長(cháng)預期和低市場(chǎng)份額。

81、Tax Shield The reduction in income taxes that results from taking an allowable deduction from taxable income. ─── 利用應課稅收入的免稅額減低稅款。

82、New for Old Claim payable without deduction new for old. ─── 以新?lián)Q舊應付的賠償不作以新?lián)Q舊的扣減。

83、You may deduct your families health insurance. ─── 你可以扣除你的家庭健康保險.

84、A husband may claim deduction for payments made by his wife, and vice versa. ─── 丈夫可申索扣除其妻子所繳付的款項,反之亦然。

85、Review goods return records and deduct the non-refilled from supplier account on timely basis. ─── 復查貨品返還紀錄,適時(shí)地扣除供應商賬目中未補充貨品價(jià)值。

86、There is a gap in your deduction of the theory. ─── 你的理論推

87、Test your deduction skills and dont be fooled by false sincerity. ─── 你的排除推理能力將飽受考驗，不要被虛偽的真誠所愚弄！

88、What is it? Jones: Do not deduct our commission from the value of the consignment. ─── 不要在貨款中扣除傭金。

89、No deduction shall be made in respect of provisions, stores, anchors and chain cables. ─── 供應品、物料、錨和錨鏈不作扣減。

現金利潤和會(huì )計利潤的區別？

會(huì )計利潤是依據同用會(huì )計準則（GAAP）或者國際會(huì )計準則（IFRS）編制而成的。其基本原理是收入-成本-費用=利潤，只是在會(huì )計處理上國際準則更加嚴格。所以我們在計算會(huì )計利潤的時(shí)候，走的是會(huì )計思路。但是，由于企業(yè)會(huì )計和國家稅收的目的不同，所以在稅務(wù)計算中，稅務(wù)機關(guān)（CRA，IRS）制定了略微不同的規定，來(lái)衡量企業(yè)的收入利潤。（其實(shí)根本不是“略微” T_T）以上是差異產(chǎn)生的理論基礎，而差異的具體體現形式主要是抵扣項目（deduction）的區別。這里舉幾個(gè)比較具有代表性的例子，并簡(jiǎn)單解釋說(shuō)明。

1. 計算方法不同而產(chǎn)生的差異：攤銷(xiāo)與折舊（Amortization） vs. 資本成本減免額 （Capital Cost Allowance 這里...真不知道如何翻譯T_T...）從損益表來(lái)看，最重要的一塊非現金項目就是折舊和攤銷(xiāo)，在這里會(huì )計上是允許企業(yè)自己選擇折舊計算方法的，比如直線(xiàn)法，雙倍余額遞減法等等。然而學(xué)過(guò)會(huì )計也都知道，折舊這塊兒是很容易玩兒貓膩的，不同計算方法對于凈利潤（Net income）的影響很大。所以稅務(wù)機關(guān)為了避免企業(yè)在這個(gè)項目上操控利潤，就制定了自己的計算方法，按照不同資產(chǎn)類(lèi)型，決定折舊比率，這也就是CCA產(chǎn)生的過(guò)程。對于這類(lèi)區別，我們只要把損益表里的項目加回到凈利潤里，再把稅務(wù)目的的計算結果減掉，就可以完成調整了。

2. 不可抵扣的各種福利支出，比如餐飲娛樂(lè )（50%），機動(dòng)車(chē)，質(zhì)保費用，各種罰金、利息，這些很好理解了，在會(huì )計上這些屬于費用，需要從總收入中扣除。但是對于稅務(wù)機關(guān)來(lái)說(shuō)，他們不認為這是正常的商業(yè)成本/支出，所以禁止從收入中抵扣，以免企業(yè)借此操縱利潤。遇到禁止抵扣的支出，我們只要把它加回到凈利潤里就可以了。

3. 稅率不同導致的差異：出售資產(chǎn)產(chǎn)生的利潤或者虧損。會(huì )計：存在于損益表中的其他收入（other revenue），影響凈利潤。稅務(wù)：被認為是資本利得/資本損失，只有50%應稅。

4. 同一項目處于不同處理階段：慈善捐款。在稅務(wù)角度中，由于這類(lèi)支出并不是用來(lái)產(chǎn)生收入的，所以并不能出現在稅務(wù)利潤（Net Income for Tax Purpose）的計算過(guò)程中，而是被放在了應稅收入（Taxable Income）的計算過(guò)程中。抵扣項目的區別以及背后產(chǎn)生的原因較為復雜，以上只是簡(jiǎn)單列舉一些，實(shí)際在加拿大企業(yè)所得稅計算中會(huì )計利潤=》稅務(wù)利潤的計算包含了近80種抵扣處理辦法，要全部牢記比較困難，在學(xué)習和操作中主要是理解各種費用的本質(zhì)以及其與稅務(wù)目的的沖突。只要理解了這些，繁復的抵扣項目其實(shí)也就不言自明了。當我們獲得了稅務(wù)利潤（Net Income for Tax Purpose），還要將其轉化為應稅收入（Taxable Income）才能用來(lái)計算企業(yè)所得稅。這里我們要注意的項目就少多了，包括股息收入，上年結轉的各種損失，慈善捐款，以及商業(yè)投資損失（ABIL）等。通過(guò)以上的調整我們就得到了題主問(wèn)的應稅收入（Taxable Income）。這個(gè)收入乘以對應稅率就可以得到應付稅金，然后再通過(guò)各種政策性減免比如小企業(yè)抵扣（SBD），制造業(yè)抵扣（M&P），通用稅率抵扣（GRR）等等就可以得到實(shí)際納稅額（Tax Payable）了。