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英语翻译Figure 3 relates the findings of Table 1 in a format com

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英语翻译
Figure 3 relates the findings of Table 1 in a format comparable to the evidence provided in Figure 2 by translating the figures from Table 1 into 1992 dollars.The bottom line in Figure 3 presents tax income,and each line above it adds an identifiable source of the difference between tax income and book income so that the uppermost line represents simulated book income.The evidence provided in Figure 3 indicates several important features of the changing nature of the relationship between book income and tax income.First,while gaps between tax income and book income were associated with differing notions of depreciation during the 1980s,the role of depreciation differences is now considerably smaller.Nonetheless,recent years feature a renewed distinction between tax and economic notions of depreciation that maps to the tax income and book income gap.Second,reinvested earnings abroad,which may reflect both increased foreign activity as well as changed repatriation patterns,are growing in importance and are contributing significantly toward a larger gap.Finally,differing treatment of exercises of ESOs now provides the largest component of the growing gap between tax and simulated book income.By 1998,these three sources comprised 29.0 percent of tax income.The divergence of simulated book income and tax income through the last decade appears to be growing particularly rapidly near the end of the decade.While precisely comparable ratios are not yet available for 1999 and 2000 (because tax income is not available),it is clear that these discrepancies—particularly option exercises and reinvested earnings abroad—have grown even more rapidly after 1998.
英语翻译Figure 3 relates the findings of Table 1 in a format com
图3相对应的表1的结果是在图2提供的证据下,从表1的数字转换成与1992年美元相媲美的格式.在图3的底线呈现的是税收收入,它上面的每一行线的增加是不同的税收来源,使最上面的线代表模拟本书收入的税收收入和账面收益之间的差额.图3提供的证据表明了几个重要的特点、本书收入和税收收入之间的关系性质的变化.首先,在20世纪80年代税收收入和账面收益之间的差距,有不同的折旧,折旧差异的作用是相当小.然而,近年来,具有区别的折旧之间的税收和经济观念重新映射到税收收入和本书收入差距中.第二,再投资收益,在国外,这可能反映了既增加了外国的活动以及改变遣返模式,和正在成长的重要性,并有助于改变两者之间的差距.最后,ESOS根据不同提供的最大组成部分的税和模拟本书收入之间的差距.到1998年,这三个来源于包括税收收入的29.0%.通过了解过去十年的模拟本书收入和税收收入的分歧,它的税收收入迅速增长.虽然它的税收比率尚未提供1999年和2000年(因为税收收入是不可用),可它的收入很明显,在国外的这些差异中,尤其是选择学习和再投资收益,1998年以后增长会更为迅速.
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