搜搜做题作业网英文翻译 别用翻译机啊
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英文翻译 别用翻译机啊
Table 1 provides data, in current dollars, for simulating book income for these corporations and begins with an estimate of tax income comparable to the base in the Talisman figure. To analyze the impact of the discrepancy between depreciation expense allowed for tax purposes and that associated with book accounting, Table 1 draws on Bureau of Economic Analysis (BEA) estimates of the capital consumption allowance (CCA) adjustment, which measures the discrepancy between tax measures of depreciation and economic depreciation. This aggregate measure of the discrepancy is scaled by that fraction of depreciation expenses for firms with over $250 million in assets. To the degree that economic depreciation is not representative of depreciation associated with historic cost accounting, and to the degree that this link between accounting and economic depreciation has become more tenuous over time given the changing nature of assets, the evidence in Table 1 likely understates the impact associated with gaps between tax and accounting notions of depreciation. Similarly, Table 1 captures the discrepancy between income earned by U.S. corporations operating abroad and the income that is repatriated from BE A data on capital flows. Finally, Table 1 provides data from Execucomp on the aggregate level of option exercises by employees, which is discussed in greater detail below. These data are available only for years subsequent to 1992. Tax income from 1999 and 2000 is not yet available but is presumed to stay at 1998 levels to facilitate a baseline comparison for 1999 and 2000.
Table 1 provides data, in current dollars, for simulating book income for these corporations and begins with an estimate of tax income comparable to the base in the Talisman figure. To analyze the impact of the discrepancy between depreciation expense allowed for tax purposes and that associated with book accounting, Table 1 draws on Bureau of Economic Analysis (BEA) estimates of the capital consumption allowance (CCA) adjustment, which measures the discrepancy between tax measures of depreciation and economic depreciation. This aggregate measure of the discrepancy is scaled by that fraction of depreciation expenses for firms with over $250 million in assets. To the degree that economic depreciation is not representative of depreciation associated with historic cost accounting, and to the degree that this link between accounting and economic depreciation has become more tenuous over time given the changing nature of assets, the evidence in Table 1 likely understates the impact associated with gaps between tax and accounting notions of depreciation. Similarly, Table 1 captures the discrepancy between income earned by U.S. corporations operating abroad and the income that is repatriated from BE A data on capital flows. Finally, Table 1 provides data from Execucomp on the aggregate level of option exercises by employees, which is discussed in greater detail below. These data are available only for years subsequent to 1992. Tax income from 1999 and 2000 is not yet available but is presumed to stay at 1998 levels to facilitate a baseline comparison for 1999 and 2000.
Table 1 provides data,in current dollars,for simulating book income for these corporations and begins with an estimate of tax income comparable to the base in the Talisman figure.To analyze the impact of the discrepancy between depreciation expense allowed for tax purposes and that associated with book accounting,Table 1 draws on Bureau of Economic Analysis (BEA) estimates of the capital consumption allowance (CCA) adjustment,which measures the discrepancy between tax measures of depreciation and economic depreciation.This aggregate measure of the discrepancy is scaled by that fraction of depreciation expenses for firms with over $250 million in assets.
表格1以当前美元提供刺激这些公司账面收入的数据,并使用可与Talisman数字相比的税务收入估计作为开始.为了分析税务允许的折旧费与账目的折旧费之间的差异所造成的影响,
表格1借鉴的是经济分析局（BEA）用于衡量税务计提的折旧和经济性折旧之间差异的折旧调整估计.这种对差异作综合衡量的标准是基于那些资产超过2,5亿元公司的部分折旧费按比例缩放而得.
To the degree that economic depreciation is not representative of depreciation associated with historic cost accounting,and to the degree that this link between accounting and economic depreciation has become more tenuous over time given the changing nature of assets,the evidence in Table 1 likely understates the impact associated with gaps between tax and accounting notions of depreciation.Similarly,Table 1 captures the discrepancy between income earned by U.S.corporations operating abroad and the income that is repatriated from BEA data on capital flows.Finally,Table 1 provides data from Execucomp on the aggregate level of option exercises by employees,which is discussed in greater detail below.These data are available only for years subsequent to 1992.Tax income from 1999 and 2000 is not yet available but is presumed to stay at 1998 levels to facilitate a baseline comparison for 1999 and 2000.
鉴于经济性折旧不足以代表与历史成本核算联系的折旧,而且由于资产性质的变化,这种联系会随着时间的推移而更加脆弱,因此,表格1中的证据可能低估了税务折旧与会计概念的折旧之间的差距所造成的影响.同样的,表格1也根据BEA的资本流动数据,记录了在国外经营的美国公司所赚取的收入与遣返回国的收入之间的差异.最后,表格1提供来源于ExecuComp资料库的员工行使股票期权总体水平的数据,这将会在下面更详细的讨论.只有1992年以后的数据得以提供.目前尚无法获得1999 和2000年的税务收入的数据,但据推测是特意要截止于1998年,以便作为1999年和2000年进行对比的基线.
【英语牛人团】
表格1以当前美元提供刺激这些公司账面收入的数据,并使用可与Talisman数字相比的税务收入估计作为开始.为了分析税务允许的折旧费与账目的折旧费之间的差异所造成的影响,
表格1借鉴的是经济分析局（BEA）用于衡量税务计提的折旧和经济性折旧之间差异的折旧调整估计.这种对差异作综合衡量的标准是基于那些资产超过2,5亿元公司的部分折旧费按比例缩放而得.
To the degree that economic depreciation is not representative of depreciation associated with historic cost accounting,and to the degree that this link between accounting and economic depreciation has become more tenuous over time given the changing nature of assets,the evidence in Table 1 likely understates the impact associated with gaps between tax and accounting notions of depreciation.Similarly,Table 1 captures the discrepancy between income earned by U.S.corporations operating abroad and the income that is repatriated from BEA data on capital flows.Finally,Table 1 provides data from Execucomp on the aggregate level of option exercises by employees,which is discussed in greater detail below.These data are available only for years subsequent to 1992.Tax income from 1999 and 2000 is not yet available but is presumed to stay at 1998 levels to facilitate a baseline comparison for 1999 and 2000.
鉴于经济性折旧不足以代表与历史成本核算联系的折旧,而且由于资产性质的变化,这种联系会随着时间的推移而更加脆弱,因此,表格1中的证据可能低估了税务折旧与会计概念的折旧之间的差距所造成的影响.同样的,表格1也根据BEA的资本流动数据,记录了在国外经营的美国公司所赚取的收入与遣返回国的收入之间的差异.最后,表格1提供来源于ExecuComp资料库的员工行使股票期权总体水平的数据,这将会在下面更详细的讨论.只有1992年以后的数据得以提供.目前尚无法获得1999 和2000年的税务收入的数据,但据推测是特意要截止于1998年,以便作为1999年和2000年进行对比的基线.
【英语牛人团】