名词成交量;人事变更率;人员调整率;销售比率网络营业额;周转;失误
名词
1. That company has a fast turnover because of the poor working conditions.
那家公司因为工作环境很差,员工流动得很快。
2. They have a very high turnover of staff.
他们的职员更换很快。
3. The shop has a turnover of 500,000 dollars a week.
该店营业额为每周五十万元。
4.
4. This product has a fast turnover, three shipments going out per day.
这产品的成交量很高,每天可出三批货。
税收
A:my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it?
我公司马上就要营业了,能介绍一下营业税的知识吗?
B:I will try my best. Generally speaking ,the business tax is levied on the taxable service ,the transfer of intangible asset and sale of the immovable property within china .
尽我所能吧!一般地说,提供应税业务、转让无形资产和出卖不动产都要交纳营业税。
A:what do you mean by the taxable services?
什么是应税业务?
B:they are the definite items stipulated by the law, such as the transportation, construction, finance , insurance and the like .they do not include the processing, repairs, and replacement services, for they are subject to the value added tax.
税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务,因为它们要缴增值税。
A:it is easy to understand the immovable property, but what do you mean by the intangible asset?
不动产好理解,无形资产指什么?
B:it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on.
指各种专有权,如专利权、专有技术版权、商标等。
A:what about the tax base?
计税收入如何确定?
B:in most case, it is the total consideration received, including additional fees and charges.
大多数情况下指全部价款包括价外费用。
A:does that include the turnover received in advance?
预收的价款也计算在内吗?
B:yes, it does in the case of transfer of the intangible assets or immovable property .
对于无形资产和不动产是这样。
A:and what about the donation?
无偿赠送呐?
B:the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority.
不动产的无偿赠送要视同销售,不过计税额要经过核定。
turnover
A:what can we do if we receive turnover in the form of foreign currency?
收款是外币怎么办?
B:you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened .
按收入当日或当月一日的汇率换算。
turnover什么意思
A:how about the tax rate?
营业税税率是多少?
B:in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%.
一般是3%到达5%,娱乐业是5%到20%。
A:what you have said is very helpful, thank you.
您说的对我太有帮助了,谢谢!
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1. 营业额
The turnover of a company is the value of the goods or services sold during a particular period of time.
turnover的解释
e.g. Her annual turnover is around £45,000…
她的年营业额大约是 4.5 万英镑。
e.g. The company had a turnover of £3.8 million.
那家公司营业额为 380 万英镑。
2. (人员的)流动率
The turnover of people in an organization or place is the rate at which people leave and are replaced.
turnover
e.g. Short-term contracts increase staff turnover...
短期合同使得员工流动率增高。
e.g. The industry has a high turnover of young people.
该行业的年轻从业者流动率较高。