抵销

• Section 5 right to set - off
  第五节抵销权
• These increases were , however , partly offset by a decrease in bank borrowings
  但有关升幅却因银行贷款减少而被部分抵销。
• The hedging ' s actual offset results are within a range of 80 % to 125 %
  （二）该套期的实际抵销结果在80 %至125 %的范围内。
• Drawing up and understanding the compensated sale account in the combined accounting form
  合并会计报表抵销分录的编制与理解
• These increases were partly offset by a decrease in certificates of indebtedness
  但有关增幅因负债证明书减少而被部分抵销。
• However , any excess could not be carried forward to the following year
  不过，所有未抵销的利息均不可结转至未来的课税年度。
• These increases were partly offset by a decrease in certificates of indebtedness
  但有关增幅因负债证明书减少而被部分抵销。
• Otherwise , it is unnecessary for the international trade system to regulate subsidy
  第三个问题则是如何定义可抵销的补贴。
• However , any excess could not be carried forward to the following year
  不过，所有未抵销的利息均不可结转至未来的课税年度。