?deduction

deduction 發(fā)音

英：[d?'d?k?(?)n]　　美：[d?'d?k??n]

英：　　美：

deduction 中文意思翻譯

deduction 短語詞組

1、deduction theorem ─── [計] 演繹定理

2、deduction from sales ─── [經(jīng)] 銷貨的抵銷項目

3、backward deduction system ─── [計] 后向演繹系統(tǒng)

4、feature deduction ─── [計] 特征推演

5、forward and backward deduction ─── [計] 前后推導

6、deduction exemption certificate ─── [經(jīng)] 免扣預提稅證

7、completeness of deduction system ─── [計] 演絳系統(tǒng)完備性

8、forward deduction system ─── [計] 正向演譯系統(tǒng)

9、general deduction ─── [經(jīng)] 一般減免

10、deduction allowed ─── [經(jīng)] 允許的扣除

11、deduction system ─── [計] 演繹系統(tǒng)

12、current deduction ─── [經(jīng)] 當年扣除

13、deduction variation certificate ─── [經(jīng)] 減稅證

14、deduction tree ─── [計] 演絳樹

15、business deduction ─── [網(wǎng)絡] 商業(yè)扣稅

16、deduction of the tax-exempt items ─── [經(jīng)] 扣除免稅項目

17、formal deduction ─── [計] 形式推導

18、entertainment deduction ─── [網(wǎng)絡] 娛樂扣除

19、forward rule-based deduction system ─── [計] 基于規(guī)則的正向演繹系統(tǒng), 正向規(guī)則演繹系統(tǒng)

deduction 反義詞

induction

deduction 詞性/詞形變化，deduction變形

動詞現(xiàn)在分詞: deducting |動詞第三人稱單數(shù): deducts |動詞過去分詞: deducted |動詞過去式: deducted |

deduction 同義詞

deductive reasoning | price reduction | presumption | logic | synthesis | analysis | reduction |conclusion | contribution | judgment | speculation | removal | consequence | reasoning | inference | suspicion | subtraction | supposition | thinking | abstraction | entailment | assumption | tax deduction | interpretation | implication | payment | withdrawal | discount

deduction 相似詞語短語

1、seductions ─── n.誘惑；魅力；（復數(shù)）誘惑物

2、dedication ─── n.奉獻；獻身；贈言

3、abduction ─── n.誘拐，綁架；誘導

4、eduction ─── n.引出，排出；引出物；推斷

5、reduction ─── n.減少；下降；縮?。贿€原反應

6、reductions ─── n.減少（reduction的復數(shù)形式）；縮小

7、seduction ─── n.誘惑；魅力；（復數(shù)）誘惑物

8、deductions ─── n.扣除（deduction的復數(shù)）；[會計]扣除額；扣減項目

9、adduction ─── n.引用，引證；內(nèi)轉；內(nèi)收作用

deduction 常見例句（雙語使用場景）

1、Are the children eligible to claim deduction of the home loan interest paid? ─── 子女是否符合資格申索扣除所繳付的居所貸款利息?

2、English speaking acant salary 2000 deduct 300 for food and living. ─── 會計一名，會英語，待遇2000，其中扣除300的食宿。

3、Additional deduction for labor expense b. ─── 勞動力的成本可以額外抵扣。

4、A husband may claim deduction for payments made by his wife, and vice versa. ─── 丈夫可申索扣除其妻子所繳付的款項，反之亦然。

5、Accounting]The deduction of a payment made by a debtor from an amount due. ─── 會計學]貸款扣除額:由欠債人從應付數(shù)目中的付款扣除。

6、In normal circumstances, the taxpayer is entitled to the deduction of the home loan interest paid by him. ─── 在一般情況下,該納稅人可獲得扣除他所繳付的居所貸款利息。

7、If you send it through the post office they deduct 100. ─── 如果你通過郵局寄錢，他們要扣掉100美元。

8、Separation, Purification and Structure Deduction of a Saponin from Momordica charantia L. ─── 一種苦瓜皂甙的分離純化及結構推斷。

9、If you decide to order after having seen the sample, we will deduct this sample fee from the later payment. ─── 如果您看過樣品后決定下單，那我司會在后面的款項中免去您的這部分樣品費用。

10、When a company has preferred stock outstanding, we first deduct from net income the amount of current year preferred stock dividends. ─── 如果公司有發(fā)行在外的優(yōu)先股,我們首先應從凈收益中減除當年優(yōu)先股的股利。

11、Discompose according as proposition deduction rules. ─── 分解的依據(jù)是命題演算系統(tǒng)的推理規(guī)則。

12、Do not pour water when you reply the post. Otherwise you will be deduct marks severely or forbid the speech. ─── 回貼時不能灌水,一經(jīng)發(fā)現(xiàn),嚴厲扣分。嚴重灌水的給予禁言處罰。

13、It was a pretty astute deduction. ─── 那是個非常精明的結論。

14、Sufficient space layer and perfect dimension deduct space philosophy. ─── 豐富空間層次，完美尺度演繹空間哲學。

15、We are able to deduct the amount from your next invoice if you prefer to do so. ─── 如果貴公司同意的話，我們將從貴公司下一張請款單上扣除該筆金額。

16、When I send you an account sales, I will deduct the insurance premium from the respective accounts. ─── 在寄送銷售帳單時,我將從有關帳戶中扣除保險費。

17、You can quickly adjust to an automatic payroll deduction, to set up an emergency fund or to put towards investments. ─── 你可以很快地適應企業(yè)自動減薪.把錢投入風險基金（或意外保險）或用于你的投資。

18、The proposition concluded from one or more premises; a deduction. ─── 從一個或多個前提得出的結論性命題;推斷.

19、The deduction is allowed for a single overseas trip over 30 days. ─── 一次臨時離境超過30天可以扣除天數(shù)。

20、He pays to the seller the full amount of the sight draft, without any deduction. ─── 他向賣方支付即期匯票的全部金額，不打折扣。

21、Reasonable layout and perfect dimension deduct space aesthetics. ─── 合理布局，完美尺度演繹空間美學。

22、No deduction status notification will be issued in such case. ─── 在該等情況下,稅務局局長將。

23、When I send you an account sale, I will deduct the insurance premium from the respective account . ─── 在寄送銷售帳單時，我將從有關帳戶中扣除保險費。

24、His deduction led him to the correct conclusion. ─── 他的推斷使他得出正確的結論。

25、No deduction in pay is made for absence due to illness. ─── 因病請假不扣工資。

26、Any deduction must be verified as a rate reasonable by local standards and must not discriminate. ─── 任何扣減,參照當?shù)貥藴?必須是合理的,且一視同仁。

27、The whole produce of the soil, therefore, belonged, without deduction, to the family which cultivated it. ─── 因此，土地的全部出產(chǎn)不折不扣地歸耕種土地的氏族所有。

28、Other groceries can be purchased on a payroll deduction plan from a company-owned store. ─── 其他食品雜貨也可以用從工資里扣錢的辦法在公司經(jīng)營的商店里購得。

29、He arrived at the solution by a simple process of deduction. ─── 他通過一番簡單的推理得出了解決問題的方法。

30、We send you herewith a cheque , value 90 have deduct the usual trade discount of 2% . ─── 依貿(mào)易慣例，扣除2%折扣后，奉上面額為90英鎊支票一張。

31、To deduct from an amount;subtract. ─── 減去，減掉從一數(shù)量中抽出;減掉

32、Do not deduct to commission from the value of the consignment. ─── 不要從貨物的價值中扣除傭金。

33、For convenience sake we will deduct these charges from the commission. ─── 為了方便起見，我們將從應付給你的傭金中扣除這些費用。

34、His deduction from the evidence was correct. ─── 他從證據(jù)上所推測的結論是正確的。

35、Once you deduct your expenses,there is nothing left. ─── 一旦扣除你的費用，就什么也沒有了。

36、You have the winding to deduct a percentage? ─── 你們有下線提成嗎?

37、From the air, looking down, the entire office complex is like an inverted deduction of the oven rack. ─── 從空中俯視，整處建筑群就像是一個倒扣的烤爐架。

38、Your IRA deduction cannot be taken from unearned income. ─── 你的個人退休賬戶的扣稅不可能從非勞動收入中減去。

39、A quarter percent interest charges will is deduct from the proceeds after conversion. ─── 兌換以后所得的金額中將扣除0.25%的利息。

40、On condition of your signing this contract, I will deduct a percentage. ─── 如果你在這份合同上簽字，我就會給你減免一個百分比。

41、Remarks : Please put Party B's stamp on the cost deduction list. ─── 備注：同時請乙方在扣費清單上蓋公司章。

42、He claims a deduction for mortgage interest paid on the dwelling totalling 180,000. ─── 他申索扣除就該住宅所支付的按揭利息合共180,000。

43、Your deduction is a thousand miles away from the truth. ─── 你的推論與事實相去十萬八千里。

44、It turn out that the logical nature of the controversy between is in-consistence in induction and deduction. ─── 認為消解悖論解決論爭的唯一途徑，是建立歸納和演繹的一致性。

45、Your action that supports valence to coiled to also rise to deduct. ─── 你的抵價卷也就起到了扣除的作用。

46、And then, we will deduct it as ROB in the ullage report. ─── 好的，那我們一會在ROB報告中扣除這部分體積。

47、He claims basic allowance of 100,000 and home loan interest deduction of 100,000. ─── 他申索100,000的基本免稅額及100,000的居所貸款利息扣除。

48、From 2007-08 onwards, the deduction ceiling of self-education expenses will be enhanced from 40,000 to 60,000. ─── 2007-08年度起,個人進修開支的最高扣除額,由40,000元增加至60,000元。

49、In the event that they are unable to agree, no deduction may be allowed. ─── 如不能達成協(xié)議,則無人能獲得該扣除。

50、The proof of that is contained in the whole deduction and development of thought up to this point. ─── 前此全部思維的一切發(fā)揮和發(fā)展，都包含著對這一命題的證明。

51、If there are some person dare to pour water again, i will deduct your marks severely! ─── 如果有人再敢灌水,我將嚴厲扣你的分!

52、Don't deduct the commission from the value of the consignment. ─── 不要從貨物的價值中扣。

53、Net salary is gross salary minus tax and national insurance deduction . ─── 凈工資是工資總額減去稅收和扣除國民保險。

54、What is the deduction standard for foreigners' salary income? ─── 外籍人員的工資薪金收入扣除標準是多少?

55、Her deduction that he was now dead was correct. ─── 她作出的他此時已經(jīng)死亡的推論是正確的。

56、In no circumstance is it allowed to deduct or delay the payment. ─── 不得克扣或者無故拖欠勞動者的工資。

57、If I were just renting, would I be able to claim a deduction for that? ─── 如果我只是租房子,我可以申報扣繳嗎?

58、You know how you rush at things, jump to conclusions without proper deduction. ─── 你知道你是如何急匆匆地做事，不進行合理的推斷就匆匆地做出決定的。

59、A person's day can deduct to this situation, might call it really the boundary. ─── 一個人的日子能演繹到這個地步，真可以稱之為境界了。

60、You can deduct the twenty-five cents out of my allowance. ─── 你可在我的零用錢里扣去二角五分錢。

61、To withhold or deduct a part from (one's salary or wages). ─── 以某人(月工資或周薪中)扣掉一部分.

62、Your deduction is definitely unreasonable. ─── 你的推論無疑是不合理的。

63、If I were just renting, would I be able to claim a deduction for that? ─── 如果我只是租房子，我可以申報扣繳嗎？

64、Miss Allan beamed at him. "You are clever to guess. I'm sure I don't know how you did it."—"Deduction," James said. ─── 阿倫小姐對他笑道：“你很會猜， 我確實不知道你怎么辦到的?！薄苣匪拐f：“推論。”

65、His demonstration of the deduction logic does not hold water. ─── 他對推理邏輯的論證不是很嚴謹。

66、What would be the tax treatment for the home loan interest deduction under personal assessment? ─── 在以個人入息課稅方式評稅下有關居所貸款利息扣除在稅務上怎樣處理?

67、Your5% commission will be calculated on the basis of invoice value after the deduction of freight and insurance. ─── 你方5%的傭金按扣除運費和保險費的發(fā)票金額來計算。

68、To deduct or subtract from a cost or price. ─── 減少從費用或價格中扣除或減去

69、Your paper is lack of proper deduction to prove your argumentation. ─── 你的論文缺少恰當?shù)恼摀?jù)來證明你的論點。

70、Can domestic enterprises deduct offshore insurance before tax? ─── 境外保險境內(nèi)企業(yè)可以稅前扣除嗎？

71、To deduct from an amount; subtract. ─── 減去，減掉從一數(shù)量中抽出；減掉

72、Yes, when your money is wired, the bank that wires the money will deduct the requested amount. ─── 好的，當您的錢進入電匯時給您電匯款的銀行將從中扣除部份手續(xù)費。

73、A deduction of seventy-five pence was made from the price realized, to cover expenses. ─── 從賣價中扣除75便士來支付開支。

74、Where the deduction is granted to you, your deduction status will be shown in a notification from the Commissioner. ─── 你在獲得扣除后稅務局局長會發(fā)出通知列明所馀容許扣除年數(shù)。

75、The owners do not claim any deduction for irrecoverable rent. ─── 業(yè)主無須申索扣除不能追回的租金。

76、Balance of interest deduction 30,000 cannot be transferred to husband, nor carried forward to next year. ─── 利息馀額30,000不可轉給配偶,也不可結轉入下一個年度。

77、Other intangible assets for which no amortized expense may be calculated for deduction. ─── 其他不得計算攤銷費用扣除的無形資產(chǎn)。

78、The Buyer shall be entitled to deduct such amount from may of the above payment as specified in the Contract. ─── 買方有權從上述任何一次支付中扣除。

79、No deduction can be allowed in 2004 05. ─── 在2004 05年度不容許有任何利息扣除。

80、Dogs, by deduction, are low on both growth prospects and market share. ─── 余下的瘦狗業(yè)務有低增長預期和低市場份額。

81、Tax Shield The reduction in income taxes that results from taking an allowable deduction from taxable income. ─── 利用應課稅收入的免稅額減低稅款。

82、New for Old Claim payable without deduction new for old. ─── 以新?lián)Q舊應付的賠償不作以新?lián)Q舊的扣減。

83、You may deduct your families health insurance. ─── 你可以扣除你的家庭健康保險.

84、A husband may claim deduction for payments made by his wife, and vice versa. ─── 丈夫可申索扣除其妻子所繳付的款項,反之亦然。

85、Review goods return records and deduct the non-refilled from supplier account on timely basis. ─── 復查貨品返還紀錄,適時地扣除供應商賬目中未補充貨品價值。

86、There is a gap in your deduction of the theory. ─── 你的理論推

87、Test your deduction skills and dont be fooled by false sincerity. ─── 你的排除推理能力將飽受考驗，不要被虛偽的真誠所愚弄！

88、What is it? Jones: Do not deduct our commission from the value of the consignment. ─── 不要在貨款中扣除傭金。

89、No deduction shall be made in respect of provisions, stores, anchors and chain cables. ─── 供應品、物料、錨和錨鏈不作扣減。

現(xiàn)金利潤和會計利潤的區(qū)別？

會計利潤是依據(jù)同用會計準則（GAAP）或者國際會計準則（IFRS）編制而成的。其基本原理是收入-成本-費用=利潤，只是在會計處理上國際準則更加嚴格。所以我們在計算會計利潤的時候，走的是會計思路。但是，由于企業(yè)會計和國家稅收的目的不同，所以在稅務計算中，稅務機關（CRA，IRS）制定了略微不同的規(guī)定，來衡量企業(yè)的收入利潤。（其實根本不是“略微” T_T）以上是差異產(chǎn)生的理論基礎，而差異的具體體現(xiàn)形式主要是抵扣項目（deduction）的區(qū)別。這里舉幾個比較具有代表性的例子，并簡單解釋說明。

1. 計算方法不同而產(chǎn)生的差異：攤銷與折舊（Amortization） vs. 資本成本減免額 （Capital Cost Allowance 這里...真不知道如何翻譯T_T...）從損益表來看，最重要的一塊非現(xiàn)金項目就是折舊和攤銷，在這里會計上是允許企業(yè)自己選擇折舊計算方法的，比如直線法，雙倍余額遞減法等等。然而學過會計也都知道，折舊這塊兒是很容易玩兒貓膩的，不同計算方法對于凈利潤（Net income）的影響很大。所以稅務機關為了避免企業(yè)在這個項目上操控利潤，就制定了自己的計算方法，按照不同資產(chǎn)類型，決定折舊比率，這也就是CCA產(chǎn)生的過程。對于這類區(qū)別，我們只要把損益表里的項目加回到凈利潤里，再把稅務目的的計算結果減掉，就可以完成調整了。

2. 不可抵扣的各種福利支出，比如餐飲娛樂（50%），機動車，質保費用，各種罰金、利息，這些很好理解了，在會計上這些屬于費用，需要從總收入中扣除。但是對于稅務機關來說，他們不認為這是正常的商業(yè)成本/支出，所以禁止從收入中抵扣，以免企業(yè)借此操縱利潤。遇到禁止抵扣的支出，我們只要把它加回到凈利潤里就可以了。

3. 稅率不同導致的差異：出售資產(chǎn)產(chǎn)生的利潤或者虧損。會計：存在于損益表中的其他收入（other revenue），影響凈利潤。稅務：被認為是資本利得/資本損失，只有50%應稅。

4. 同一項目處于不同處理階段：慈善捐款。在稅務角度中，由于這類支出并不是用來產(chǎn)生收入的，所以并不能出現(xiàn)在稅務利潤（Net Income for Tax Purpose）的計算過程中，而是被放在了應稅收入（Taxable Income）的計算過程中。抵扣項目的區(qū)別以及背后產(chǎn)生的原因較為復雜，以上只是簡單列舉一些，實際在加拿大企業(yè)所得稅計算中會計利潤=》稅務利潤的計算包含了近80種抵扣處理辦法，要全部牢記比較困難，在學習和操作中主要是理解各種費用的本質以及其與稅務目的的沖突。只要理解了這些，繁復的抵扣項目其實也就不言自明了。當我們獲得了稅務利潤（Net Income for Tax Purpose），還要將其轉化為應稅收入（Taxable Income）才能用來計算企業(yè)所得稅。這里我們要注意的項目就少多了，包括股息收入，上年結轉的各種損失，慈善捐款，以及商業(yè)投資損失（ABIL）等。通過以上的調整我們就得到了題主問的應稅收入（Taxable Income）。這個收入乘以對應稅率就可以得到應付稅金，然后再通過各種政策性減免比如小企業(yè)抵扣（SBD），制造業(yè)抵扣（M&P），通用稅率抵扣（GRR）等等就可以得到實際納稅額（Tax Payable）了。