独立核算

纳税企业作为独立核算、自主经营、自负盈亏的经济实体，在遵守税法的前提下，可以合理地安排自己的经济活动，缴纳最少的税款，以获取最大的利润。

Enterprise , as an economic substantiality with independent accountability , autonomous management , and being responsibly for its own profits and losses , can reasonably arrange its economic activities , pay the lowest taxes and earn the highest profits according to the laws .

以分行业独立核算工业企业为研究对象，应用数据包络分析的方法，计算各行业的BCC有效率、生产规模报酬率以及流动资产、固定资产和劳动力的产出弹性。

In this paper , the BCC efficiency , the return to scale and the output elasticity of current assets , fixed assets , labor in Chinese industries are presented by using Data Envelopment Analysis .

护理病区实施经济独立核算的方法与效果

The practice and effectiveness of economic accounting independently in nursing units

非公平独立核算的分摊走向公平竞争：建立品牌

Non-arm 's length allocation Towards Fair Competition : Establishing Brand Names

医院护理成本独立核算的现状与对策

Discussing Influence and Strategy in Independent Nursing Cost Calculating in Hospital

非独立核算电网企业成本管理研究

Research on Cost Management of Non-independent Accounting Grid Enterprise

每个事业各自为战，独立核算，分别设置有自己的营销部门。

Each unit has independent accounting and marketing departments on their own set .

第六十三年外资企业应当独立核算。

Article 63 Business accounting of a foreign-capital enterprise shall be conducted independently .

非公平独立核算的分摊两种货币分算摊款法

Non-arm 's length allocation split-level method of assessment

锦州市独立核算工业企业工业总产值模型的建立与分析

Model Establishment and Analysis Covering Industrial Gross Value Gained by Jinzhou Independent Accounting Enterprises

非公平独立核算的分摊独立核算，自负盈亏各自独立核算、独立承担责任和风险。

Shall practice independent business accounting , and shall independently bear risks and obligations .

具体到渣打银行，企业银行更是一个独立核算的事业模块。

Specific to the Standard Chartered Bank , Industrial Bank is an independent accounting segment .

我们是独立核算的公司，各分厂有独立的财务。

We are independent in finance and responsible for its own financial gain or loss .

护理成本独立核算的思考

Thinking on Nursing Cost Accounting Independently

目的探讨护理成本独立核算对护理管理的要求和影响。

Objective To probe into the efficacy of nursing management influenced by independent nursing cost accounting .

只要是独立核算的公司，不分大小都是一样交税。

Want the company that is independent business accounting only , dividing size is to pay tax euqally .

进行独立核算，按照规定报送会计报表，并接受财政税务部门的监督。

Conduct independent accounting and submit financial reports as required and subject themselves to the supervision of the financial department and tax authorities .

内部合理分工实行独立核算，机制灵，成本低，效果好。

The internal rational division of labor implementation independent calculation , the machine-made spirit , the cost low , the effect is good .

上市公司应按照有关法律、法规的要求建立健全的财务、会计管理制度，独立核算。

A listed company shall establish sound financial and accounting management systems in accordance with laws and regulations and shall conduct independent business accounting .

这些分立的账户帮助会计人员独立核算不同企业行为的成本，如：生产、销售和管理等。

These separate accounts help accountants to measure separately the costs of different business activities , such as manufacturing , sales , and administration .

方法通过分析目前医疗卫生成本核算的现状，来探讨护理成本独立核算的对策和意义。

Methods Analyzing the market and theoretical foundations of independent nursing cost accounting , as well as the problems existing in current hospital cost accounting .

乡镇企业是自负盈亏的独立核算单位，他们具有非常高的积极性和强烈的紧迫感。

Township enterprises are independent accounting units responsible for their own profits and losses ; they are highly motivated and have a sense of urgency .

1993年，中成公司改组为独立核算、自主经营、自负盈亏的综合型外经贸企业集团，注册资本金4亿元。

In1993 , as corporate restructuring in accounting as an independent , autonomous , self-financing foreign trade comprehensive enterprise group , registered capital of400 million yuan .

结果护理成本独立核算能使护理服务更加重视护理需求，更合理地配制护理资源，提供完善的护理服务。

Results Independent nursing cost calculating could not only integrate nursing care to market mechanism , enhance customer satisfaction , but also promote the nursing to prepare .

但同时，企业又是自主经营、自负盈亏、独立核算的法人实体，追求利益最大化是企业的最终目标。

But enterprises are legal persons running independently , assuming sole responsibilities for profits or losses and accounting alone , whose find goal is to realize maximal profit .

电厂在经济上独立核算。有效的降低发电成本、提高发电机组的安全运行系数和提高经济效益己成为发电企业追求的一个主要目标。

Electric power plants have become independently companies . To decrease the cost of generation and improve the benefit continually is an important goal of the power station .

论述了独立核算发电厂利润差异计算分析的意义，推导出适合于发电企业的利润差异计算公式。

This paper describes the meaning to calculate and analyze the profit difference of economically-independent power plants and derives formulas fit for profit difference calculation for power plant enterprises .

保险机构投资者为其它保险产品设立的独立核算账户，投资股票的比例，不得超过中国保监会的有关规定。

The ratio of stock investments of independent accounts established by an insurance institutional investor for other insurance products shall not exceed that prescribed in relevant stipulations of the circ .

纳税人作为独立核算、自负盈亏的经营实体，要在不违反国家税收法律的前提下减少纳税支出，降低税收成本，以取得更大的经济效益。

The taxpayers , as independent accounting , self-financing business entities , must reduce their tax expenditures , lower tax costs , and achieve greater economic benefits without violating the tax law .

根据第三次全国工业普查林业系统工业企业有关数据，我国林业系统独立核算工业企业资产分布和运营状况呈现出三大特点：一是资产分布过于集中。

On the basis of analyses on data of forestry industrial enterprises in the third natural industry general survey , the results about the distribution and operation of assets have three features .