First, the redemption value or call price of the entire preferred stock issue and any dividends in arrears are deducted from total stockholders’ equity.

第一步,从股东权益总额中减除全部优先股的赎回价值和拖欠的股利

属类：经济金融-会计学-

A quarter percent interest charges will be deducted from the proceeds after conversion .

兑换以后所得的金额中将扣除0.25%的利息。

属类：口语表达-未分类-

A quarter percent interest charges will be deducted from the proceeds after conversion.

兑换以后所得的金额中将扣除0.25%利息。

属类：综合句库--

The total penalty amount will not exceed 5% of the shipment value. The penalty shall be deducted by the paying bank or the buyer from the payment.

罚金不超过货款总金额的5%,罚金由付款行或买方在付款时直接扣除。

属类：商务文书-合同-购销合同

When distributing the proceeds of a ship, the litigation costs ought to be borne by the persons liable, the expenses for preserving and auctioning the ship and distributing the proceeds of ship, and other expenses incurred for the common interests of the creditors, shall be deducted and paid first from the proceeds of the ship.

分配船舶价款时，应当由责任人承担的诉讼费用，为保存、拍卖船舶和分配船舶价款产生的费用，以及为债权人的共同利益支付的其他费用，应当从船舶价款中先行拨付。

属类：法学专业-中国法律-海事诉讼特别程序法

A part of such wages, by business nature, is paid in kind such as the expenses for three meals per day and lodging, which amount to NT$ (C)for the said expense shall be deducted from a part of the wages at the rate of NT$ (A)three meals per day, and NT$ (C)per month for lodging.

该薪资之一部份依业务性质将以每日三餐之膳食及住宿等实物给付抵付之(以膳食及住宿抵付时，每日三餐折合新台币(A)元;住宿每月计新台币(B)元，二者合计新台币(C)元)。

属类：商务文书-合同-买卖合同

The limit of the amount of tax payable that can be deducted shall be computed on a country-by-country basis; the method of computation is as follows: Limit on deduction Total amount of tax Amount of of tax payable on = payable on domestic * income from income from abroad income and foreign sources income from----------------abroad computed Total domestic in accordance with income and the Tax Law income from abroad

该应纳税额即为扣除限额，应当分国不分项计算，其计算公式如下:境外所得税税款扣除限额＝境内、境外所得按税法计算的应纳税总额×来源于某外国的所得额 / 境内、境外所得总额

属类：法学专业-中国法律-外商投资企业和外国企业所得税法实施细则

The part of individual income donated to educational and other public welfare undertakings,　shall　be　deducted 　from　the　taxable　income　in accordance with the relevant regulations formulated by the State Council.

个人将其所得对教育事业和其他公益事业捐赠的部分，按照国务院有关规定从应纳税所得中扣除。

属类：法学专业-个人所得税法-

For income from　production　or　business　operation　derived　by individual industrial and commercial households, the taxable income　shall be the amount remaining from the gross income in　a　tax　year　after　the costs, expenses and losses have been deducted

个体工商户的生产、经营所得，以每一纳税年度的收入总额，减除成本、费用以及损失后的余额，为应纳税所得额。

属类：法学专业-个人所得税法-

any amounts to be added and deducted for changes in legislation and changes in cost, in accordance with Sub-Clause 13.7 (Adjustments for Changes in Legislation)and Sub-Clause 13.8 (Adjustments for Changes in Cost);

根据第13.7款(法规变化引起的调整)和第13.8款(费用变化引起的调整)，由于立法和费用变化应增加和减扣的任何款额;

属类：商务文书-合同-承包合同

any amounts to be added and deducted for the advance payment and repayments in accordance with Sub-Clause 14.2 (Advance Payment);

根据第14.2款(预付款)，为预付款的支付和偿还应增加和减扣的任何款额;

属类：商务文书-合同-承包合同

any amounts to be added and deducted for Plant and Materials in accordance with Sub-Clause 14.5 (Plant and Materials intended for the Works);

根据第14.5款(用于永久工程的永久设备和材料)，为永久设备和材料应增加和减扣的款额;

属类：商务文书-合同-承包合同

The Employer shall provide the Employee three meals per day, including regular day off, statutory holiday, special leave, and sickness leave period, at the rate of NT$×× per day, which deducted from the wages.

雇主应提供雇员一天三餐(包含休假、例假、特别休假及病假日)之膳食，其费用为每日新台币××元，由工资抵付之。

属类：商务文书-合同-买卖合同

That part of the amount of donations which does not exceed 30 percent of the amount of taxable income declared by the taxpayer may be deducted from his amount of taxable income.

捐赠额未超过纳税义务人申报的应纳税所得额 30%，可以从其应纳税所得额中扣除。

属类：法学专业-中国法律-个人所得税法实施条例

deposits outstanding deducted by checks and bills in process of collection

扣除托收中支票、付款单等后的实际存款余额

属类：经济金融-商务术语-

With inflation factors deducted

扣除物价上涨因素

属类：综合句库--

In addition, there may be state, local, and unemployment taxes to be deducted .

另外,可能还需扣缴本州或当地政府税以及失业税。

属类：法学专业-美国法律-薪金税

The decrease of these current liabilities are deducted from net income, the non-cash expenses such as depreciation expense, depletion expense are added to net income, and some other losses and gains are added to or deducted from net income.

流动负债的减少额则要从净收益中减去,像折旧费用、递耗费用等非现金费用要加到净收益上,其他一些损失和收益则要加到净收益上或者是从中减去。

属类：经济金融-会计学-

Tax allowance,ie money deducted from income before the current rate of tax is imposed

免税额(征收本年度税款前从总收入中减除的款额).

属类：综合句库-典型例句-

The cost was stopped out of(ie deducted from)my wages.

那笔费用已从我的工资中扣除.

属类：综合句库-典型例句-

The expense of lodging is NT$××per month, deducted from the wages.

其费用每月计新台币××元，由工资中抵付之

属类：商务文书-合同-买卖合同

Evaluating the Mandatory Disclosure Effect of Pro Forma EPS Deducted by Employee Bonus in Taiwan

强制揭露员工红利对盈余影响信息之政策效果评估

属类：行业术语-中文论文标题-

Then, the cost of goods sold may be deducted from the cost of goods available for sale to yield the estimated ending inventory.

然后,从可供销售的商品成本中扣除销货成本,就可求得估计的期末存货价值。

属类：经济金融-会计学-

A swimmer does not perform the announced figure,or if the figure does not have all the required elements,a two point penalty shall be deducted ．The competitor shall have another opportunity to perform the announced figure．

如果选手没有表演规定的动作,或者她的动作没有完全按要求做,她会被扣掉2分的罚分。她还有一次机会重新表演规定动作。

属类：体育娱乐-体育-游泳

Concerning exemption amount of bonus annually per capita with respect to the combined calculation of the above 1 and 2 items, if the total not exceeding 2 and half monthly standard salaries, the amount equivalent to 2 and half monthly standard salaries, can be deducted before bonus tax. If over above-mentioned sum, bonus tax shall be levied according to the actual tax-free bonus.

上述(一)、(二)两项合并计算的全年人均免税奖金额，不足二点五个月标准工资的，按二点五个月标准工资扣除计税;超出二点五个月标准工资的，按实际免税奖金扣除计税。

属类：法学专业-中国法律-国家高新技术产业开发区税收政策的规定

Concerning the amount of annual per capita tax-free bonus, if the total amount of Items (1)and (2)does not exceed two and half standard monthly salaries, the bonus tax shall be levied after the above amount is deducted from the annual bonus. If the amount exceeds two and half standard monthly salaries, the bonus tax shall be levied after the actual tax-free bonus is deducted from the annual total bonus.

上述(一)、(二)两项合并计算的全年人均免税奖金额，不足二点五个月标准工资的，按二点五个月标准工资扣除计税;超出二点五个月标准工资的，按实际免税奖金扣除计税。

属类：法学专业-中国法律-国家高新技术产业开发区税收政策的规定

Take-home pay (amount of one’s wages or salary remaining after taxes,etc have been deducted )

实得工资(扣除税等后净剩者).

属类：综合句库-典型例句-

Tax is deducted from your salary

税金从你的薪金中扣除。

属类：综合句库--

Tax is deducted from your salary.

税款从薪金中扣除.

属类：综合句库-典型例句-

The tax has been deducted from the paycheck

税款已从薪金中扣除了。

属类：综合句库--