Secondly, for the consideration of the present tax system in China, we should consider the output tax of value-added tax corresponding with average balance of accounts receivable.
2
二是结合我国现行税制,考虑与应收账款平均余额相对应的增值税税额。
Secondly, for the consideration of the present tax system in China, we should consider the output tax of value-added tax corresponding with average...
3
如果企业的经营具有季节性,平均应收账款净额可以根据4个季度或12个月份的余额计算。
If the firm's operation exhibits a seasonal pattern, the average net receivables can be computed by using the 4 season balances or 12 monthly balances.