The itemized price list of the Contract Plant in Appendix 7.

本合同项目的详细价格清单详见本合同附件七。

属类：商务文书-合同-

To make an itemized report or record of.

编目编制…的逐条记录的报告或记录

属类：综合句库--

Items not in the nature of major equipment which are used for production or business operations and which have a unit value of 2,000 yuan (RMB)or less, or with a useful life of two years or less may be itemized as expenses on the basis of actual consumption.

不属于生产、经营主要设备的物品，单位价值在二千元以下或者使用年限不超过两年的，可以按实际使用数额列为费用。

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

Long term liabilities shall be itemized and shown as long-term loans, bonds payable, long-term accounts payable in financial statements.

长期负债应当按长期借款、应付债券、长期应付款项在会计报表中分项列示。

属类：法学专业-中国法律-企业会计准则

Long-term investment shall be itemized and shown separately in financial statements.

长期投资应当在会计报表中分项列示。

属类：法学专业-中国法律-企业会计准则

where the deductible limit is exceeded, the portion in excess shall not be deducted from tax and shall not be itemized as an expense, however, the portion not exceeding the limit thereof may be used as a deduction against following year’s taxes; the time limit for such supplemental deductions shall not exceed five years.

超过扣除限额的，其超过部分不得作为税额扣除，也不得列为费用支出，但可以用以后度税额扣除不超过限额的余额补扣，补扣期限最长不得超过五年。

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

Prepaid expenses shall be amortized according to period benefiting, and the balance shall be itemized and shown separately in financial statement.

待摊费用应当按受益期分摊，未摊销余额在会计报表中应当单独列示。

属类：法学专业-中国法律-企业会计准则

Article 22 Entertainment expenses incurred by enterprises in connection with production and business operations shall, when supported by authentic records or invoices and vouchers, be permitted to be itemized as expenses subject to the following limits:

第二十二条 企业发生与生产、经营有关的交际应酬费，应当有确实的记录或者单据，分别在下列限度内准予作为费用列支:

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

Article 27 Accounts receivable already itemized as bad debt losses which are recovered in full or in part by an enterprise in a subsequent year shall be included in taxable income of the year of recovery.

第二十七条 企业已列为坏账损失的应收款项，在以后年度全部或者部分收回时，应当计人收回年度的庞纳税所得额。

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实施细则

Article 23 Exchange gains or losses incurred by enterprises during preconstruction or during production and business operations shall, except as otherwise provided by the State, be appropriately itemized as gains or losses for that respective period.

第二十三条 企业在筹建和生产、经营中发生的汇兑损益，除国家另有规定外，应当合理列为各所属期间的损益。

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

Article 24 Salaries and wages, and benefits and allowances paid by enterprises to employees shall be permitted to be itemized as expenses following agreement by the local tax authorities after an examination and verification of the submission of wage scales and supporting documents and relevant materials.

第二十四条 企业支付给职工的工资和福利费，应当报送其支付标准和所依据的文件及有关资料，经当地税务机关审核同意后，准予列支。

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

Article 21 Reasonable interest payments incurred on loans in connection with production and business operations shall be permitted to be itemized as expenses following agreement by the local tax authorities after an examination and verification of documents of proof, which shall be provided by the enterprises in respect of the loans and interest payments.

第二十一条 企业发生与生产、经营有关的合理的借款利息，应当提供借款付息的证明文件，经当地税务机关审核同意后，准予列支。

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

Article 12. Bidding for construction may utilize such methods as entire project bidding, unit project bidding or special professional project bidding. However, no bidding is permitted for a partial or itemized project of a unit project.

第十二条　施工招标可采用项目的全部工程招标、单位工程招标、特殊专业工程招标等方法。但不得对单位工程的分部、分项工程进行招标。

属类：法学专业-中国法律-工程建设施工招标投标管理办法

Article 19 Unless otherwise stipulated by the State, the following items shall not be itemized as costs, expenses or losses in the computation of taxable income:

第十九条 在计算应纳税所得额时，除国家另有规定外，下列各项不得列为成本、费用和损失:

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

Article 43 Invested capital, capital reserve, surplus reserve and undistributed profit shall be itemized and shown in financial statements.

第四十三条　投入资本、资本公积金、盈余公积金和未分配利润的各个项目，应当在会计报表中分项列示。

属类：法学专业-中国法律-企业会计准则

Article 56 Items that constitute the profits and the distribution of profits shall be itemized and shown separately in the financial statements.

第五十六条　利润的构成和利润分配的各个项目，应当在会计报表中分项列示。

属类：法学专业-中国法律-企业会计准则

Short-term investments shall be itemized and shown in book balance in financial statement.

短期投资应当以帐面余额在会计报表中列示。

属类：法学专业-中国法律-企业会计准则

non-business itemized deductions

非营业扣除项目offsetting deduction(s)相抵减项, 抵冲扣除项目

属类：综合句库-英汉综合-

All intangible assets shall be averagely amortized over the periods benefited from such expenditures and the unamortized balance shall be itemized and shown in financial statements.

各种无形资产应当在受益期内分期平均摊销，未摊销余额在会计报表中列示。

属类：法学专业-中国法律-企业会计准则

The original value, accumulated depreciation and net value of fixed assets shall be itemized and shown separately in financial statement.

固定资产的原值、累计折旧和净值，应当在会计报表中分别列示。

属类：法学专业-中国法律-企业会计准则

The List of the Itemized Price for the Contract Plant

合同设备各分项的价格表

属类：商务文书-合同-

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。

属类：法学专业-中国法律-企业会计准则

Budget should be itemized and as specific as possible.

经费预算尽可能详细。

属类：单位简介-汽车公司网站-总公司简介

Balance of current liabilities shall be itemized and shown in financial statements.

流动负债的余额应当在会计报表中分项列示。

属类：法学专业-中国法律-企业会计准则

Foreign social security premiums paid by enterprises to employees working in China shall not be itemized as expenses.

企业不得列支其在中国境内工作的职工的境外社会保险费。

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 portion of the actual bad debt losses incurred by an enterprise which exceeds the bad debt provisions of the preceding year may be itemized as a loss in the current year; the portion less than the bad debt provisions of the previous year shall be included in taxable income of the current year. Bad debt losses mentioned in the preceding paragraph shall be subject to approval after examination and verification by the local tax authorities.

企业实际发生的坏账损失，超过上一年度计提的坏账准备部分，可列为当期的损失;少于上一年度计提的坏账准备部分，应当计人本年度的应纳税所得额。前款所说的坏账损失，须经当地税务机关审核认可。

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 Banners’ Affair during Yung-cheng and Ch’ien-lung: On the Basis of the Itemized Memorials in 1735

清雍干时期的旗务问题:以雍正十三年满、汉文“条陈奏折”为中心

属类：行业术语-中文论文标题-

The store enclosed an itemized bill with her purchases

商店在他购买的货物中附着详细的价格单。

属类：综合句库--

They have asked for a completely itemized invoice but I think they’re merely putting up a smokescreen because they don’t want to pay our bill yet.

他们提出要一张分条开列的发票，但我想他们只是有些隐藏着的用意，因为他们还不想付我们的帐。

属类：综合句库--

The actual expenditures incurred for the purpose of acquiring or updating and conducting technical reforming on the fixed assets, shall be itemized and shown separately in financial statement.

为购建固定资产或者对固定资产进行更新改造发生的实际支出，应当在会计报表中单独列示。

属类：法学专业-中国法律-企业会计准则