1.Finally, basis " the announcement of the give an official that transmit pays one-time compensation of the worker to deduct a problem in enterprise income tax about the enterprise " (2002 〕 of 〔 of hair of spic state tax 139) regulation, number of all sorts of compensation sex defray that deduct to allowing to be before duty are larger, one-time amortize company stands hard, or right in those days enterprise benefit impact is bigger, can be inside 3 years even amortize, but must plan amortize to sign up for office of director state tax to put on record.
最后，根据《转发关于企业支付给职工的一次性补偿在企业所得税扣除问题的批复的通知》(穗国税发〔2002〕139号)规定，对于答应在税前扣除的各种补偿性支出数额较大，一次性摊销企业难以承受，或对当年企业效益影响较大的，可在3年内均匀摊销，但必须将摊销计划报主管国税机关备案。
2.Give delay charge to ought to be in its are effective the amortize inside economic life, the amortize that our country sets period do not exceed 10 years.
递延费用应当在其有效经济寿命内摊销，我国规定的摊销期不超过10年。
3.Next, basis " the give an official that total bureau of Wu of transmit state tax pays one-time compensation gold of the worker to deduct a problem before duty of enterprise income tax about the enterprise " (〔 of case of tax of state of another name for Guangdong Province 2002 〕 38) regulation, bigger to amount of all sorts of compensation sex defray, one-time amortize company stands hard, or right in those days impact of income of enterprise income tax is bigger, can be inside 3 years even amortize, particular operation method is decided by revenue of state of city of each district class.
其次，根据《转发国家税务总局关于企业支付给职工的一次性补偿金在企业所得税税前扣除问题的批复》(粤国税函〔2002〕38号)规定，对于各种补偿性支出数额较大，一次性摊销企业难以承受，或对当年企业所得税收入影响较大的，可在3年内均匀摊销，具体操作办法由各地级市国家税务局确定。
4.Overhead expenses of overhead expenses is to show the enterprise is organization and administrative company production to run all sorts of cost of place happening, include company board of directors and administration department to happen in the management of the enterprise, the company funds that perhaps should consolidate a responsibility by the enterprise (include wage of administration department worker, repair cost, stock to use up, cost of running stores amortize, office and poor travelling expenses) , union funds, be out of job membership due of insurance premium, cost of labor security, board of directors (include directorate member to allowance, conference is expended and differ travelling expenses to wait) , invite intermediary orgnaization cost, advisory cost (contain adviser, legal cost, business receives fee, house property duty, car boat royalities, land royalities, stamp duty, the technology transfers cost, mineral products resource compensates cost, intangible assets amortize, the worker teachs funds, consider to be expended with development, blowdown cost, goods in stock dish deficient or investory profit (do not include to answer plan the loss of goods in stock that enters the defray outside doing business) , plan the bad Zhang preparation that carry and goods in stock cheapen preparation.
治理费用治理费用是指企业为组织和治理企业生产经营所发生的各种费用，包括企业董事会和行政治理部门在企业的经营治理中发生的，或者应由企业统一负担的公司经费（包括行政治理部门职工工资，修理费、物料消耗、低值易耗品摊销、办公费和差旅费等）、工会经费、待业保险费、劳动保险费、董事会会费（包括董事会成员津贴、会议费和差旅费等）、聘请中介机构费、咨询费（含顾问费），诉讼费，业务招待费，房产税，车船使用税，土地使用税，印花税，技术转让费，矿产资源补偿费，无形资产摊销，职工教育经费，研究与开发费，排污费，存货盘亏或盘盈（不包括应计入营业外支出的存货损失）、计提的坏账预备和存货跌价预备等。
5.Number of all sorts of compensation sex defray are larger, one-time amortize is right in those days impact of income of enterprise income tax is bigger, year is even after can be in amortize.
各种补偿性支出数额较大，一次性摊销对当年企业所得税收入影响较大的，可以在以后年度均匀摊销。
6.These company worth are specific for have the following sort: (1) building, building and decorate equipment accessorily; (2) the building in building, building and housing materials; (3) machine and equipment; (4) instrument and tool, production tool; (5) traffic carriage tool and equipment; (6) administrative appliance and running stores; (7) raw material, semi-manufactured goods, commodity is laid in in product, manufactured goods or inventory goods, special type; (8) outside account or the belongings of amortize.
这些企业财产具体来说有以下种类：（1）房屋、建筑物及附属装修设备；（2）建造中的房屋、建筑物和建筑材料；（3）机器及设备；（4）工具、仪器及生产工具；（5）交通运输工具及设备；（6）治理用具及低值易耗品；（7）原材料、半成品、在产品、产成品或库存商品、特种储备商品；（8）帐外或摊销的财产等。
7.I intend to amortize the total cost of the car over three years.
我打算用三年时间分期偿还汽车的所有费用。
8.According to new accounting standard, organization expenses need not be amortized again, direct plan enter current caustic excessive; Fixed assets is improved defray should according to during be benefited amortize in installment plan enter cost, charge.
按照新的会计准则，开办费可以不再分期摊销，直接计入当期损溢；固定资产改良支出应按照受益期间摊销分期计入成本、费用。
9.Specific amortize fixed number of year, by the province (municipality, municipality directly under the Central Government) revenue decides according to local actual condition.
具体摊销年限，由省(自治区、直辖市)税务局根据当地实际情况确定。
10.On some conditions, chlorine can oxidatep-aminodimethyl aniline,and make it become red oxidation state,and this method can quantifi-cationally determine chlorine,the experiment conditions as follows: the most absorption wavelengh is 520 nm,pH should be controlled between 2.5 and 4.0,the dosage of amortize liquid is 2 ml,the volume of showing color liquid is 3 ml.
利用氯气在一定条件下能氧化对氨基二甲苯胺使其成为红色的氧化态形式 ,可以定量测定氯 ,实验条件如下 :最大吸收波长为5 2 0 nm ,p H控制在 2 .5～ 4.0之间 ,缓冲溶液用量为 2 ml,显色液体积为 3ml。
