There exist differences in accounting practices of borrowed funds for capital projects through the above-mentioned different accounts.

The paper introduces the possible tax preference policy in waste water treatment, self-provided thermo-electricity, forestry company, instalment construction management, additional investment and borrowed capital and puts forward some tax saving strategies for the enterprises.

针对造纸企业在污水处理、自备热电、林业公司、分期建设经营、追加投资、借入资金这六个方面可能享受的税收优惠政策进行了分析介绍，为企业提出了一些节税策略。

Like many entrepreneurs, Ma's success story started with borrowed capital and a dream.

就很多企业家一样，马云的成功开始于一个风险投资商和一个梦想。

Therefore, the sharing theory of corporeal capital owners, human capital owners and borrowed capital owners should be the sharing theory for the enterprise owners to practice.

因此，由物质资本所有者、人力资本所有者和借入资本所有者共享企业所有权的理论，应该是具有实践可操作性的企业所有者共享理论。

Banks borrowed from the Federal Reserve at 3 per cent, and bought longer-dated Treasuries that yielded twice as much.

当时，银行以3%的利率从美联储借来资金，购买了期限更长、收益率翻倍的美国国债。

Margin allows investors to buy securities with money borrowed from brokers or banks.

投资者可以通过保证金从经纪人或银行借款来购买证券。

In a recent report, the International Monetary Fund said Indian companies were among the world's most vulnerable, after American firms, because they borrowed aggressively during the boom.

在最近的一份报告中，国际货币基金组织说，在美国公司之后，印度公司是世界上最脆弱的，因为他们在繁荣时期频繁的借款。

Corporate executives have borrowed against their stock holdings for years using such loans.

公司高管们通过这类贷款用所持股票作抵押借取资金已经有好些年了。

Off-market deals since the suspension are mostly being struck between passive investors such as tracker funds, and hedge funds who had borrowed the stock to short it and must buy it back to cover the loans.

停牌以来的场外交易大多是在被动投资者（如指数基金）与对冲基金（它们此前借入该股进行卖空操作，现在必须买回股票归还）之间达成的。

Hong Kong permits "covered" short selling, which requires the seller to have borrowed the stock or to have obtained a confirmation that the lender has the stock available at the time of sale.

香港允许“有担保的”卖空交易即要求卖家已借入股票，或已获得确认，证明出借人在卖出时有股票。

This person sells "borrowed" stock, in hope of replacing it later with stock bought on the open market at a lower price.

他出售借来的股票，想在股票价格下跌之后再在市场上买回来。

If a trader has borrowed a stock that is subsequently halted, he cannot complete the trade.

如果交易员借入了一只随后被停牌的股票，他就不可能完成交易。

Short-selling is a trading strategy of selling borrowed stock in hopes it falls and can be repurchased at a lower price.

卖空是一种出售借入的股票、以期将来能以较低价格重新买入的交易策略。

Short selling is selling borrowed stock in the expectation of buying it back later at a lower price, and keeping the difference.

卖空是出售借来股票，期望随后以更低价格购回，从而获取差价。

Ms Begum's local education authority, Luton Borough Council, added that all schools would now be advised to take pupils'religion into account when imposing school uniform rules.

当地教育部门的权威人士建议，从现在开始，所有学校在制定校规时，也要考虑到学生的宗教信仰。

Tonbridge and malling Borough Council said the law protected public health and they would follow up any reports of the smoking ban being broken.

汤布里奇与莫林区议会表示，禁菸法令是为了保护公众健康，他们也会追踪调查任何违反禁令的报告。

Wessex House is owned and run by Eastleigh Borough Council and makes enough money to pay its way.

伊斯特雷格区委会拥有并经营着韦塞克斯大楼，大楼收入足够支付各种开销。

Meanwhile, as the basic work of the country sports, the work of sports bureau of county ( city, borough) relates to the common people especially farmers' interests.

同时，县（市、区）体育局工作作为国民体育的基础性工作，关系到广大群众特别是广大农民的切身利益。

In the paper, the power structure of county and borough governments in Hebei province was selected as a research object to study the political and official systems of local power structure in Hebei during the republican period ( 1912-1937).

本文以河北省县区权力结构为研究对象，考察了民国时期（1912-1937）河北省县、区级权力结构的政治制度和职官制度。

According to the above researches, the traits of the county and borough power structures in Hebei at different stage of Republican period were disclosed;

通过这两个方面的研究，揭示了县级及其以下权力结构和权势群体的实况，找出了县、区级基层权力结构在不同历史时期的特点；

The borosilicate glass was strengthened by using low temperature ion exchange method.

采用低温型离子交换法对硼硅酸盐玻璃进行增强。