独立核算

• They are classified into two categories : corporate industrial enterprises with independent accounting system and industrial establishments
  工业统计调查单位分为两类：独立核算法人企业和工业活动单位。
• A corporate construction enterprise is a legal entity with independent a ccounting system , especially set up to undertake construction activities
  法人建筑业企业是指专门组织的独立核算的法人建筑业企业。
• It is an intermediate service , which has full authority of management , practises indepentent accounting , takes full responsibility for its own profits and losses
  是“面向社会，自主经营，独立核算，自负盈亏，自我发展，自我约束”的中介服务实体。
• The government not only is the owner of state - owned enterprises , but also is in charge of operating them in person
  在计划经济向市场经济过渡时期，国有企业是依法自主经营，自负盈亏，独立核算的商品生产和经营单位，企业的财产属国家所有并授予企业经营管理。
• The data in this table include administration and institution units in services with corporation , independent accounting , the data in 2000 did not include tourism
  注：本表统计范围为具有法人资格、独立核算、单独编制会计报表的服务业行政、事业单位，旅游业2000年未纳入统计调查范围。
• Oriental silk company is the economic entity owned by the whole people , who enjoy the right of autonomous management , independent ability and assume sole responsibility for its profits and losses
  1东方丝绸公司是自主经营独立核算，自负盈亏的全民所有制经济实体，具有独立法人地位。
• Enterprises above designated size mean state - owned industrial enterprises practising independent accounting and those non - stated - owned ones generating an annual sales equal to or above rmb 5 million
  “规模以上企业”指独立核算国有工业和年产品销售收入在500万元以上（含500万元）的非国有工业。
• The company comprises 13 sole subsidiaries , 5 share - holding subsidiaries , 1 property management company , 1 hospital , 1 division attached to the head - office and 1 overseas company with 5 regional representative offices
  下设13个全资子公司、 5个控/参股公司、 2个独立核算单位、 2个分公司、 1个海外公司、 5个海外办事处。
• The law annulled the current tax - payer regime which applies only to independently accounted organizations to include enterprises and other organizations which receive incomes
  新税法取消了现行内资企业所得税以独立核算组织为标准确定纳税人的规定，将纳税人的范围确定为企业和取得收入的其他组织，这与现行税法的有关规定是一致的。