补价

补价和相关税费产生的现金流披露

Revelation of Cash Flow Caused by Boot and Related Expenses of Taxation

补价在现金流量表中如何反映

How is Boot Reflected in Cash Flow Statement

我会给你发一张补价票。[qh]男：谢谢。

I 'll send you complementary ticket . [ qh ] Man : Thank you .

否则，便只好以收取超时补价的特定工作过程中的加班费。

The alternative would be to charge the overtime premium to the particular job in process during overtime .

国有中小企业转换经营机制中涉及少量补价的整体资产置换的会计处理要合理。

Simply analyzing on the new enterprise income tax law operation of the fixed assets and the accounting disposal ;

换入资产入帐价值计算公式的意义又在于：只有这样计算，收到补价方才能将换入资产与换出资产的入帐价值建立在同一水准之上。

Only in this way calculating , the supplementary payment receiver can equal the entry values of the changed out and the changed in assets .

支付补价的，按应收债权的账面价值加上支付的补价和应支付的相关税费，作为初始投资成本；

If boot is paid , the amount of the long-term equity investment includes the book value of the claim , plus the boot and taxes payable .

并就两种业务都涉及的补价中同属于货币资金的部分，提出应根据业务涉及资产的类型不同，填制在现金流量表的相关项目中。

The author also suggests that the current fund belonging to two businesses'boot should be put in the relative item of cash flow statement according to the types of assets involved in transaction .