For income from transfer of property, the taxable income shall be the amount remaining from the gross transfer income　after　deducting 　the original value of the property and reasonable expenses

财产转让所得，以转让财产的收入额减除财产原值和合理费用后的余额，为应纳税所得额。

属类：法学专业-个人所得税法-

Article 97 An insurance company shall maintain a minimum solvency commensurate with the size of its business. The balance of its actual assets after deducting its actual liabilities shall be not less than the solvency margin stipulated by the financial supervision and regulation department. In the event that the balance is less than the solvency margin stipulated, its equity capital shall be replenished to make up the difference.

第九十七条 　保险公司应当具有与其业务规模相适用的最低偿付能力。保险公司的实际资产减去实际负债的差额不得低于金融监督管理部门规定的数额;低于规定数额的，应当增加资本金，补足差额。

属类：法学专业-中国法律-保险法

Article 9 For a development zone enterprise jointly run with another investing party, the party shall, according to its own enterprise financial system, pay retroactively the income tax or the portion to be handed over to its superior department from the profit distributed to it after deducting the tax levied in the development zone.

第九条 开发区企业属联营企业的，其分给投资方的利润，应按投资方企业的财务体制，扣除开发区缴纳的税款后，补缴所得税或上缴利润。

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

Article 68 If an applicant who has already paid in full the insurance premiums for two (2)years or more, terminates the contract, then the insurer shall return the cash value of the policy within thirty (30)days after the receipt of the notice of termination in accordance with the contract. If the applicant has paid the insurance premiums for less then two (2)years, then the insurer shall return the remaining premiums after deducting expenses in accordance with the contract.

第六十八条 　投保人解除合同，已交足二年以上保险费的，保险人应当自接到解除合同通知之日起三十日内，退还保险单的现金价值;未交足二年保险费的，保险人按照合同约定在扣除手续费后，退还保险费。

属类：法学专业-中国法律-保险法

Article 4 Except as stipulated in Article 13 of these Regulations, for taxpayers engaged in the sales of goods or the provision of taxable services (hereinafter referred to as "selling goods or taxable services"), the tax payable shall be the balance of output tax for the period after deducting the input tax for the period. The formula for computing the tax payable is as follows:

第四条 除本条例第十三条规定外，纳税人销售货物或者提供应税劳务(以下简称销售货物或者应税劳务)，应纳税额为当期销项税额抵扣当期进项税额后的余额。应纳税额计算公式:

属类：法学专业-中国法律-增值税暂行条例

Article 4 For enterprises with foreign investment or organizations or sites dealing in production or business operation set up within the territory of China by foreign enterprises, their taxable income amount shall be the remaining amount by deducting the costs, expenses and losses from their gross income in one tax year.

第四条外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所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，为应纳税的所得额。

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

Article 53 If the age of the insured is not correctly given by the applicant, and the actual age of the insured does not fall within the age range specified by the contract, the insurer may terminate the contract and return the premiums to the applicant after deducting expenses therefrom. However, this does not apply to contracts which have been in force for two (2)years or more.

第五十三条 　投保人申报的被保险人年龄不真实，并且其真实年龄不符合合同约定的年龄限制的，保险人可以解除合同，并在扣除手续费后，向投保人退还保险费，但是自合同成立之日起逾二年的除外。

属类：法学专业-中国法律-保险法

Article 139 Should the ship be engaged in salvage operations during the charter period, the charterer shall be entitled to half of the amount of the payment for salvage operations after deducting therefrom the salvage expenses, compensation for damage, the portion due to crew members and other relevant costs.

第一百三十九条 在合同期间，船舶进行海难救助的，承租人有权获得扣除救助费用、损失赔偿、船员应得部分以及其他费用后的救助款项的一半。

属类：法学专业-中国法律-海商法

If the ordering party does not take delivery of the ordered products within six months of the time limit for taking delivery, the contractor shall have the right to sell the ordered products and shall, after deducting its remuneration and storage fees from the money obtained from such sales, deposit the remainder in a bank in the name of the ordering party.

定作方超过领取期限六个月不领取定作物，承揽方有权将定作物变卖，所得价款在扣除报酬、保管费用后，用定作方的名义存入银行。

属类：法学专业-中国法律-经济合同法

The figures of debt to tangible net worth ratio show that when deducting the intangible assets the corporation’s long-term debt-paying ability has declined a little from 1997 to 1998.

负债与有形资产比率的数字表明,扣除无形资产之后,公司的长期偿债能力略有下降。

属类：经济金融-会计学-

After deducting price rises

扣除物价上涨因素

属类：综合句库--

The appreciation amount shall be the balance of proceeds received by the taxpayer on the transfer of real estate, after deducting the sum of deductible items as prescribed in article 6 of these Regulations.

纳税人转让房地产所取得的收入减除本条例第六条规定扣除项目金额后的余额，为增值额。

属类：法学专业-土地增值税暂行条例-

The annual depreciation expense is computed by deducting the estimated residual value (or salvage value)from the cost of the asset and dividing the remaining depreciable cost by the years of estimated useful life.

年折旧额是用资产成本减去预计残值得出的可折旧金额,再除以预计使用年限计算出来的。

属类：经济金融-会计学-

Import goods abandoned by the consignee or the owner with a statement to that effect shall be taken over and sold off by the Customs, and the proceeds of such sale, after deducting the expense for transport, discharge, and storage, shall be turned over to the State Treasury.

收货人或者货物所有人声明放弃的进口货物，由海关提取变卖处理;所得价款扣除运输、装卸、储存等费用后，上缴国库。

属类：法学专业-中国法律-海关法

Net investment profit is the balance of income on external investment after deducting investment loss.

投资净收益是企业对外投资收入减去投资损失后的余额。

属类：法学专业-中国法律-企业会计准则

The Authority shall pay to such person the balance of the proceeds of sale after deducting any charges and parking fee payable under section 25B (4);and any reasonable charges incurred by the Authority in respect of the sale of the vehicle.

委员会应从售卖该车辆所得之款项中，扣除以下费用，然后将余款付还该人:根据第25B条第(4)款所须缴付之任何费用及泊车费;及委员会出售该车辆时付出之任何合理费用。

属类：法学专业-香港法规-房屋条例

Operating profit is the balance of operating revenue after deducting operating cost, periodic expenses and all turnover taxes, surtax and fees.

营业利润为营业收入减去营业成本、期间费用和各种流转税及附加税费后的余额。

属类：法学专业-中国法律-企业会计准则

Net non-operating income is the balance of non-operating income which have no direct relevance with the production and operation of an enterprise after deducting non-operating expenses.

营业外收支净额是指与企业生产经营没有直接关系的各种营业外收入减营业外支出后的余额。

属类：法学专业-中国法律-企业会计准则

In densely populated mining and urban areas, the protection zones for overhead power line may be smaller than what is prescribed above. But the outer extension distances for all voltage conducting lines should not be smaller than the total distance between the horizontal distance after the maximum circular sag and maximum windage yaw are computed and the safe distance from buildings, deducting windage yaw.

在厂矿、城镇等人口密集地区，架空电力线路保护区的区域可略小于上述规定，但各级电压导线边线延伸的距离，不应小于导线边线在最大计算弧垂及最大计算风偏后的水平距离和风偏后距建筑物的安全距离之和。

属类：法学专业-中国法律-电力设施保护条例

the Authority shall pay to such person the balance of the proceeds of sale after deducting any expenses incurred by the Authority in the removal, storage and sale of the property.

则委员会应在售卖该等财物所得款项内，扣除搬移、贮藏及出售所需之费用，然后将余款付还该人。

属类：法学专业-香港法规-房屋条例

The basic forms of special-purpose invoices for VAT should also include the deducting form, the invoice receiver uses it as a voucher for deducting tax money.

增值税专用发票的基本联次还应包括抵扣联，收执方作为抵扣税款的凭证。

属类：法学专业-中国法律-附件：《发票管理办法》实施细则

This will facilitate the centralized and unified management of invoice, is conducive to the correct implementation of the new tax system, particularly the system of deducting tax by means of invoice for VAT, and help promote fair competition and expand opening to the outside world.

这将有利于发票的集中统一管理，有利于新税制特别是增值税凭发票抵扣税款制度的正确贯彻执行，有利于促进公平竞争，扩大对外开放。

属类：法学专业-中国法律-《发票管理办法》宣传提纲

The times-interest-earned ratio expresses the relationship of income before deducting interests and taxes to interest, indicates the ability of paying interest resulting from debts.

赚取利息倍数表达的是扣除利息和税款前的收益与利息之间的关系,表明了偿付债务利息的能力。

属类：经济金融-会计学-

1:One source of concern is BFA Bankia, which listed the day before Banca Cívica last summer and faces a provisioning and capital shortfall of 5.2:1 billion Euro.[...]113:After deducting provisions already taken in 2011, asset sales and the recent swap of preference shares in its parent group, BFA, for Bankia shares, the shortfall is closer to 2.4:7 billion Euro.5:Speculation that it might merge with CaixaBank was quashed by the latter’s deal with Cívica, but rumours swirl about other mergers.

1:BFA Bankia现在尤其令人担忧。2:这家银行在去年夏天仅比Banca Cívica银行早一天上市。[...]113:它面临的准备金和资本短缺达到了51亿欧元。4:该银行在2011年通过资产出售和向母公司互换优先股的方式筹集了一部分准备金，但仍面临着27亿欧元的资金缺口。5:此前曾有传言Caixa银行将与BFA Bankia进行合并，尽管随后发生的CaixaBank 与Cívica的合并交易使得谣言不攻自破，但有关其并购的各种传闻依然甚嚣尘上。

属类：时事政治-经济学人双语版-漫长的晚安吻别

1:WARY of competition when it comes to global markets, the French embrace it wholeheartedly in the classroom.2:As school pupils enjoy the end of their summer holiday, few will relish a return to their harsh grading system.3:Termly reports in secondary schools record pupils’ marks, in Cartesian fashion, to the nearest two decimal points.4:Every child knows how they compare with the average.5:A result at the school-leaving baccalaureat exam of 16 out of 20 is considered outstanding.[...]116:For younger children, a dictee to test spelling is marked by progressively deducting points for every error, which can crush the grade down to zero, or even into negative territory.

1:提到全球市场，就少不了竞争中“战战兢兢，如履薄冰”的心态。2:而法兰西一心要将这种小心翼翼奉为教育的信条。3:享受美好假期的孩子们一想到要回到学校那苛刻的分级制度，一个个就像霜打的茄子一样愁容满面。4:中学记录学生成绩的学期报告会使用笛卡尔的算法，将大家的成绩精确到小数点后两位。5:毕业会考的成绩在16到20分之间的孩子才会被评为优秀。[...]116:而对于这些小朋友们来说，拼写测试中的听写就是扣分的战斗机,分数被一个一个的错误蚕食鲸吞，这会使得他们的分数跌至零分甚至是负分。

属类：时事政治-经济学人双语版-法兰西教育 会考后的忧伤

App2 exposes a web service that validates the credit card and App3 processes the payment by deducting money from it.

App2公开一个Web服务来验证信用卡，而App3通过从信用卡中扣除相应金额来处理付款。

属类：IT行业-www.ibm.com-

Approach for deducting the background value of boundary noise

厂界噪声背景值修正问题的讨论

属类：中国大陆-www.ilib.cn-

Article 26 Owners’ equity is the residual interest in the assets of an enterprise after deducting all its liabilities.

第二十六条所有者权益是指企业资产扣除负债后由所有者享有的剩余权益。

属类：中国大陆-hi.baidu.com-

In this case, the business tax is levied on the net rental amount received after deducting the purchase price of the leased asset.

对这种情况，计税收入要按总收入减去资产的购置价后的余额计算。

属类：英汉句库-www.ebigear.com-

The company reported revenues of $4. 38bn, after deducting $1. 56bn in traffic acquisition costs it pays to other website operators.

谷歌称在减去付给其他网络运营商15亿6千万的流量费用后，其收益为43亿8千万。

属类：英汉句库-article.yeeyan.org-