(3) according to the state administration of taxation on implementing the < enterprise accounting system > need clear notice on the problem of income tax (no. 45 (2003) of the state administration of taxation), specified in article 3 of the enterprises have been extracted impairment, price or the assets of the provision for bad debts, if the ready to declare the modulated taxable income, transfer related to the disposal of related assets and written off, should be allowed to make the opposite pay taxes is adjusted. Therefore, the enterprise liquidation or transfer unit (or a subsidiary of independent accounting) all of the equity, be liquidated or transfer of enterprise should according to the past has sterilized and increase taxable income of the provision for bad debts such as the amount of asset impairment provision, the corresponding scale down taxable income, increase the undistributed profit, assignor (or investor) share the right Founded in 2006, Fenster is one of the West Country’s leading aluminium suppliers. In addition to offering the full range of products from Smarts, the company also manufactures Üni_Slide, an ultra-slim aluminium sliding door, equally suited to commercial and residential applications. Securities companies that need to invest in securities should apply for the corresponding investment financial accounts. Account can be used in financial investment in stocks (including A shares, B shares and H shares, etc.), bonds (including Treasury bonds, corporate bonds, corporate bonds, etc.), futures (including financial futures, such as stock index futures, foreign exchange futures, commodities such as metal futures, futures of agricultural products, etc.) and so on A series of financial instruments to invest in securities. The opening of the securities account can be handled by the business department of the securities companies and it needs to be handled within the trading day. Some securities companies such as guotai junan securities through the provinces website (e.g., guotai junan guangdong) online booking, through the appointment of account opening time is more flexible and corresponding work time, lunch time, daily can open an account on Saturday. Cylinder work volume refers to the volume of gas swept by the piston from the top to the bottom, also known as single cylinder displacement, depending on the cylinder diameter and the piston stroke. Engine displacement is the total volume of working volume of each cylinder, usually expressed in milliliter (CC). Engine displacement is one of the most important structural parameters. It is more representative of engine size than cylinder diameter and cylinder number, and many indicators of engine are closely related to displacement. “Agency workers deserve to be paid the same as employees if they’re doing the same job, so the government should look to close the loophole that allows agency workers to sign away their right to equal pay. Brexit offers a chance to "reshape the structure of the UK economy", but the impact of regulatory barriers could hurt carmakers and the financial sector.