以下为句子列表：
英文: Article 12.For the purposes of item (2) of Article 4 of the Tax Law, the term interest on national debt obligationsshall mean interest income derived by individuals by virtue of holding bonds issued by the Ministry of Finance of the People's Republic of C
中文: 第十二条税法第四条第二项所说的国债利息，是指个人持有中华人民共和国财政部发行的债券而取得的利息所得；所说的国家发行的金融债券利息，是指个人持有国务院批准发行的金融债券而取得的利息所得。
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英文: In the article, the author suggests that we should cancel the financial expenses account, and adopt interest expense and interest income account according to international conventions, then put the rest transactions accounted by financial expenses account
中文: 为此，作者建议取消“财务费用”科目，单独设置“利息收入”和“利息费用”科目，并对目前纳入财务费用核算的其它项目进行清理。
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英文: Inthis instance, ICULS would be an ideal investment medium as it providesinvestors with a fixed interest income stream whilst awaiting stockmarket conditions to improve.
中文: 在这种情况下,iculs将是一个理想的投资中,因为它为投资者提供一个固定的利息收入流在等待股票市场条件的改善.
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英文: The result shows that, under the condition of perfect competition, if bank's costs of providing transaction services for customers are sufficiently small, then a small tax on deposits interest income does not affect the choice of depositors (or investors)
中文: 研究结果表明，在完全竞争条件下，当银行为客户提供的交易服务成本很低时，以较低的税率对储蓄利息开征利息所得税不会影响储户（或投资者）在储蓄和直接投资之间的选择；对银行贷款利息收入开征营业税，则会引起税收转嫁，提高贷款利息率，使部分企业选择直接融资方式而不是从银行贷款；银行业所得税也会提高贷款利率，减少贷款需求量。
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英文: Whenthe bond is later converted into equity i.e. the mother share, theholder will thereafter participate in any dividend income declared andpaid out to replace the loss of interest income resulting from theconversion.
中文: 当债券,是后来转为股本,即母亲的份额,持有者会此后参加任何股息收入申报和发放,以代替损失利息收入产生转换.
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