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| 51. | Excluding any interest comprised therein , recoveries against any claim which is subject to the above deductible |
| ?舜拥谌?剿?玫脚獬ニ???睦?⑼猓?杂谑视蒙鲜雒馀舛畹谋Ｏ账髋獯拥谌?降玫降呐獬ィ?谖纯奂踝缘谌?交竦玫呐獬ダ奂扑髋庾芏畛??妹馀舛畈糠郑?θ?扛?璞Ｏ杖恕 |
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| 52. | Unlike the treatment of interest on bonds, dividends paid to shareholders are not a tax deductible business |
| 付给股东的红利不同于债券的利息，不能作为公司营业支出而减税。 |
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| 53. | benefits for psychiatric care may be included in an insurance policy, but many policies have different deductible |
| 保险中可以包括精神病治疗特别赔偿费，可是许多家保险公司对精神病费用列有不同的可扣减或共同保险条款(或两者兼列)。 |
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| 54. | balance of proceeds received by the taxpayer on the transfer of real estate, after deducting the sum of deductible |
| 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。 |
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| 55. | of money you must pay each year, usually calculated as a percentage, after you have satisfied your deductible |
| 赔偿额---在保险单开始支付任何费用之前，您必须每年支付相当数量的保险金额。它通常按年度计算，但同样也是按一些保险健康政策里面包含的病症或受伤的次数来计算。 |
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| 56. | principal advantage of raising money by issuing bonds instead of stock is that interest payments are deductible |
| 通过发行债券而不是股票筹集资金的最大好处是,在确定公司的应税所得时,先减除利息费用。 |
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| 57. | profitable enterprise, since religious institutions do not pay taxes and contribu-tions to them are tax-deductible |
| 事实上，宗教可以成为非常有利可图的企业，因为宗教机构是免税的，向宗教机构捐献也可以减税。 |
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| 58. | "The deductible amount shall, however, not exceed the amount of income tax otherwise payable under this |
| 但扣除额不得超过其境外所得依照本法规定计算的应纳税额。 |
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| 59. | accept an insurance document which indicates that the cover is subject to a franchise or on excess (deductible |
| 除非信用证另有规定,否则银行将接受表明有受免赔率或免赔额约束的保险单据。 |
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| 60. | for financial reporting purposes, adjusted for income and expense items, which are not assessable or deductible |
| 本集团内属下之个别公司乃根据财务报表所示盈利,就利得税而言毋须税之收入或不获宽减之支出等项目作出调整后计算利得税准备。 |
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