clonal analysis

Analysis find that the motive to avoid tax would adopt to methods such as control timing of recording in accounts, hidden income, manipulating cost of sales, expensing off capitalized expenditure, controlling salaries and wages expenses level;

从盈余管理手段看：「减轻税负」动机下最常使用的手段有会计入账期间之控制、隐瞒收入、操弄销货成本、资产不当费用化、控制薪酬费用；

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on the other hand, not expensing the bonus will distort the books of the firms' real profitability.

另一方面，若不将其列为费用又会扭曲了会计帐上之获利情况。

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with the tax type expensing measure to promote the circulation economy

促进循环经济发展的税式支出措施刍议

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over the past five years, costco is 45 percent higher, and the retailer starting expensing stock options this fiscal year.

过去的五年中，CostCo股价上涨了45%，并在这个财年中开始发放股票期权。

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fasb may delay rule on expensing stock options

美股票期权新规定将延后颁布

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Charging an expenditure directly to an expense account is often called "expensing" the item.

将支出直接记入费用账户通常叫做“费用化”。

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what are the pros and cons of deferring or expensing immediately these developmental costs?

哪些优点和延迟或费用化的开发费用，立即这些利弊？

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Two things: accelerate the expensing of capital investment; and reduce the corporate income tax rate.

这里有两点：加快资本投资费用化，以及降低企业所得税税率。

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while faster capital expensing is smart tax policy in any case, it is particularly so in times of economic downturn such as the present.

在任何情况下，加快资本费用化都是一种明智的税收政策，而在目前这种经济低迷时期尤其如此。

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imo first year expensing should have been the tax cut back in 2001 rather than the "bush tax cuts" .

IMO第一年的支出本应能减税到2001年，而不是使用“布什减税”政策。

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has been recognized as most responsible for fasb 123, or stock option expensing on the gaap income statement .

已被公认为最负责任的的财务会计准则123，或股票选择权开支的公认会计准则损益表。

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What is the difference between capitalizing and expensing a cost?

5成本的资本化与费用化有何不同?

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higher education service is the process of providing the service by teachers and expensing the service by students.

高等教育服务是教师提供服务，学生消费服务的过程。

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