翻譯社提供以下資訊
【國際會計】【英文翻譯中文】【初稿未校稿】
1. G和Y討論在一些經濟和稅務有一致性的國家中“經濟賬目資訊可能與實際的經濟活動有所不同因為公司可能會嘗試將可徵稅的收入降到最低”
G and Y argue that in countries where there is a conformity between financial and tax accounting rules‘ financial accounting information may differ from underlying economic activities because firms attempt to minimize taxable income’.
2. 這種傾向於保守報導的趨勢被法律加強，這樣有利於管理保護超過半數的全年淨收入，並且在管理委員會中大量的工會代表的要求會隨報導利潤的上升而提高。
This tendency towards conservative reporting is reinforced by law, preventing management from retaining more than half of net income for the year, and strong labor unions, with substantial representations on the supervisory boards, strengthening their demands when reported earnings are higher.
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