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 discrepa

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 discrepa
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.

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 discrepa
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1提供的目前美元形式的数据，用于模拟这些公司的账面收入，与塔里斯曼图中底部比较对税收进行评估。要分析出入税目的的折旧花费和与账面账户相关的折旧花费之间差值的影响，表1 在经济分析手册（BEA）的图估测了资本消耗余量调整（CCA），该调整测量的是折旧税收和经济折旧之间的差值。这种合计式的差值测量时通过资产在2亿5千万以上的公司的折旧花费部分进行衡量的。至于经济折旧不能代表与历史花费账目相关折旧的这...

全部展开

表1提供的目前美元形式的数据，用于模拟这些公司的账面收入，与塔里斯曼图中底部比较对税收进行评估。要分析出入税目的的折旧花费和与账面账户相关的折旧花费之间差值的影响，表1 在经济分析手册（BEA）的图估测了资本消耗余量调整（CCA），该调整测量的是折旧税收和经济折旧之间的差值。这种合计式的差值测量时通过资产在2亿5千万以上的公司的折旧花费部分进行衡量的。至于经济折旧不能代表与历史花费账目相关折旧的这种情况，以及考虑到资产的变化性，账目和经济折旧之间联系随时间逐渐变弱的情况，表1保守的描述了税收和商品折旧账目之间的差距的影响。类似的，表1也抓住了在国外运营的美国公司的收益与根据BEA数据关于资金流遣返得到的收入之间的差别。最后，表1 提供了执行公司的数据，这些数据是在雇员买卖交易权合计的水平上得到的，这些会在下面进行详细的讨论。只有1992年和之后年份的数据。没有1999-2000年的税收数据。但是可以假设这些数据与1998年数据相同，可以作为1999-2000年比较的基线。

收起

表1提供的数据，在当前的美元，这些公司的账面收益模拟，并开始与税收收入相比，在护符数字基地的估计。分析允许税务目的的折旧费用和与本书会计相关，之间的差异的影响，表1提请经济分析局（BEA），估计资本消耗的津贴（CCA）的调整，是衡量税收措施之间的差异折旧和经济折旧。措施缩小这种差异的总资产250亿美元以上的企业的一小部分，折旧费用。的程度，经济折旧是不是代表历史成本会计，会计和经济折旧之间的联系，...

全部展开

表1提供的数据，在当前的美元，这些公司的账面收益模拟，并开始与税收收入相比，在护符数字基地的估计。分析允许税务目的的折旧费用和与本书会计相关，之间的差异的影响，表1提请经济分析局（BEA），估计资本消耗的津贴（CCA）的调整，是衡量税收措施之间的差异折旧和经济折旧。措施缩小这种差异的总资产250亿美元以上的企业的一小部分，折旧费用。的程度，经济折旧是不是代表历史成本会计，会计和经济折旧之间的联系，这已成为更脆弱的时间超过给定的资产性质的改变程度，在表的证据可能低估折旧影响相关的税收和折旧会计概念之间的差距。同样，表1，抓住了美国公司在国外经营所赚取的收入和收益，对资本流动的数据遣返之间的差异。最后，表1提供了数据从Execucomp选项演习总体水平的员工，这在下文作更详细的讨论。这些数据只为到1992年以后的几年。税收收入从1999年和2000年尚未公布，但被推定为留在1998年的水平，以便为1999年和2000年的基线比较。

收起