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t***a
发帖数: 265 | 3 各位天津（北洋）大学校友和朋友：
您好！以下是近期的新闻和信息摘要
，详细内容请访问我校友会网站(www.tjuaa.org) 相关栏目。
* 新闻报道：
1.2012年全国高校毕业生达到680万
2.首届“天大·海棠季”活动将于本周末举行
3.人民网：爱心接力救助患病女生 温暖坚强谱写生命乐章
4.天津大学财务管理专业通过香港会计师公会认证
5.天津大学召开2012年第一季度科技工作推动会
6.光明日报：中国学科发展的顽疾与药方
7.天津大学举办2012年海峡两岸管理与经济学术研讨会
8.港澳高校“掐尖”加剧内地生源争夺战
* 综合信息：
1.Commercial Finance Manager Constituency Management Group - Beijing (China)
2.Sense to Synpase: Biophysical Mechanisms of Perception
3.北京某研究院招数据库技术研究经理、网络技术研究经理、大规模数据存储方向研究
员
4.Team ... 阅读全帖 |
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t******f
发帖数: 509 | 4 来自主题: Accounting版 - 请教大侠们 8858 is for check-the-box disregarded entity, and 5471 is for regular CFC. |
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D*********h
发帖数: 209 | 5 I'm just going to go straight to the question. If a CFC makes a dividend
distribution (from Sub. F or non Sub. F income) to the US parent company,
what is the rule on any dividend received deduction for the Parent company?
I know the rule can't be the same as the general DRD rule, so please explain
and elaborate. Thanks so much |
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D*********h
发帖数: 209 | 6 I'm just going to go straight to the question. If a CFC makes a dividend
distribution (from Sub. F or non Sub. F income) to the US parent company,
what is the rule on any dividend received deduction for the Parent company?
I know the rule can't be the same as the general DRD rule, so please explain
and elaborate. Thanks so much |
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l*******w
发帖数: 61 | 7 Here is my two cents on ASC 740 and Subpart F income.
In the simplest case, when a CFC earns $100 Subpart F income, say, an
interest income, it is a deemed dividend paid to its US parent, and the US
parent immediately made an investment of the same $100 into the sub. This
immediate reinvestment raises parent's basis in the sub by $100.
This treatment appears similar to the case where a fixed asset of parent
depreciates faster for book than for tax by $100: the book-to-tax difference
increases by... 阅读全帖 |
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l*******w
发帖数: 61 | 8 Here is my two cents on ASC 740 and Subpart F income.
In the simplest case, when a CFC earns $100 Subpart F income, say, an
interest income, it is a deemed dividend paid to its US parent, and the US
parent immediately made an investment of the same $100 into the sub. This
immediate reinvestment raises parent's basis in the sub by $100.
This treatment appears similar to the case where a fixed asset of parent
depreciates faster for book than for tax by $100: the book-to-tax difference
increases by... 阅读全帖 |
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a****d
发帖数: 607 | 9 他们肯定不可能懂什么foreign branch vs CFC,transfer pricing阿，这里版上搞税的
干嘛要去给他们免费上课 |
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l*******w
发帖数: 61 | 10 Wonder:
the company owns the bank deposit denominated in foreign currency?
or,
the company owns a CFC that has the bank deposit denominated in foreign
currency?
or,
something else? |
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D*********h
发帖数: 209 | 11 Sorry about my lack of explanation. So let's say a USCo is a US C-Corp.
USCo wholy owns a Chinese company,CHCo, which is a CFC. CHCo's functional
currency is RMB.Therefore, the CHCo financial statement is kept in RMB. CHCo
for operating purpose has USD deposited in a checking account in China.
Therefore the USD the CHCo is holding is a nonfunctional currency. Under
SFAS 159 or whatever local chinese/IFRS accounting rule the USD bank deposit
is marked to market periodically. So if USD appreciate ... 阅读全帖 |
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D*********h
发帖数: 209 | 12 A CFC with a nonfuntional currency bank deposit which incurred unrealized
gain should be treated as Subpart F? that's the question |
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T******N
发帖数: 3 | 13 我猜楼主是做international tax, 所以想到318(a)(2)(C) can be modified by 958(b
)(2)？ 958(b)(2)只能在cfc context下用。。。如楼上所说，你这个问题和
international tax没啥关系，主要是搞清楚consolidation rules, sub c的人估计会
比较懂。再就是proposed reg还不能用。。。就算qualify也不行的。 |
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l*******y
发帖数: 37 | 14 多谢指导！前辈说的没错，我是在想CFC那个rule能不能apply到这里，后来意识到是不
可以的！这个确实是Proposed Reg，但我的manager建议客户apply，不过目前这个项目
已经搁置。可能过段时间还会继续请教前辈😄
不好意思隔这么久才回复，请问前辈也是做international tax的吗？能不能给些
career指导？
(b |
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s*****t
发帖数: 1994 | 15 A Small Double Ozone Hole in 2002
Credit: SVS, TOMS, NASA
Explanation: As expected, the ozone hole near Earth's South Pole is back again this year. This
time, however, it's smaller than the past two years, and has an unusual double lobe structure.
Ozone is important because it shields us from damaging ultraviolet sunlight. Ozone is
vulnerable, though, to CFCs and halons being released into the atmosphere. International
efforts to reduce the use of these damaging chemicals |
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s*****t
发帖数: 1994 | 16 A Near Record Ozone Hole in 2003
Credit: SVS, TOMS, NASA
Explanation: As expected, the ozone hole near Earth's South Pole is back again this year. This year's hole, being
slightly larger than North America, is larger than last year but short of the record set on 2000 September 10.
Ozone is important because it shields us from damaging ultraviolet sunlight. Ozone is vulnerable, though, to
CFCs and halons being released into the atmosphere. International efforts to red |
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m*****u
发帖数: 15526 | 17 工作量肯定是不一样的。对于典型的集落，用不着做免疫染色和flow。或者挑几个做就
可以了。而且集落细胞数有多少，有多少集落完全可以估计。对于mix在一起的，只能
所有都做，每个集落细胞数量类型无从估计和比较。
至于在液体还是半固体中分化是否会不同，我没比较过。记得看过报道是跟液体培养有差异。差异多少不好说。即使都是半固体，methylcelluose 和软琼脂性质也不同。液体培养要换液，加fresh的细胞因子。换液可能导致细胞丢失，麻烦而且不太容易控制条件consistent。无论你用什么纯化方法，能形成集落的细胞只是其中一部分。用半固体培养基可以很方便的估计其中集落形成细胞的数量比例。不管是PBMC还是CD34。用单克隆接种要看的累死也未必能找到几个CFC。另外，单克隆细胞生长一般都会比细胞群体要差
谢！ |
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f********s
发帖数: 115 | 18 你说的很多我都同意。只不过现在我想定量的的来分析一种特定的 progenitor （ex.
CMP） 分化到各个lineage 的能力。我觉得在把多个progenitor 接种到同一个盘子上
有几点非常影响我做定量分析：
1.你在挑集落的时候是可以看到集落的样子的，所以也许你会不自觉的多挑或者少挑某
些集落，引入bias;
2.在挑集落的时候，大的集落容易挑出来，小的集落不容易挑，即使挑了小集落在后续
实验过程中不知道怎么就不见了 (而且大小通常意味着不同的lineage)，也会严重影响
实验者的判断。
因此，我觉得一定要接种单细胞到96孔板里，在不看孔的情况下, 随机挑选比如说20个
孔来观察，这样可以得到各种百分比，比如说百分之多少的单细胞能形成集落，百分之
多少的细胞能形成红细胞集落，多少能形成粒细胞集落……不知道关于这一点你是否同
意？
在这个基础上，我想知道半固体和全液体培养基在这个实验里的优劣。我能想到的半固
体的坏处在于，1.如果你不看孔，不知道这个克隆在哪里，你就要把全部的200ul半固
体培养基吸出来，非常不利于cytospin. 2.而且半固体培养基会有一部分粘在t... 阅读全帖 |
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x**********6
发帖数: 36 | 20 【 以下文字转载自 Stock 讨论区 】
发信人: xiaolaoban06 (Small Business, Keep Growing!), 信区: Stock
标 题: the simplest stock programming question
发信站: BBS 未名空间站 (Fri Aug 24 23:39:31 2007), 转信
Where can I automatically download today's stock open/closing price?
For example, I type in XOM AMZN AAPL CFC... and automatically get open/
closing price for each stock for today. Any clue? Many thanks. |
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b***k
发帖数: 2673 | 21 ☆─────────────────────────────────────☆
xiaolaoban06 (Small Business, Keep Growing!) 于 (Fri Aug 24 23:41:01 2007) 提到:
发信人: xiaolaoban06 (Small Business, Keep Growing!), 信区: Stock
标 题: the simplest stock programming question
发信站: BBS 未名空间站 (Fri Aug 24 23:39:31 2007), 转信
Where can I automatically download today's stock open/closing price?
For example, I type in XOM AMZN AAPL CFC... and automatically get open/
closing price for each stock for today. Any clue? Many thanks.
☆─────────────────── |
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a****y
发帖数: 1035 | 22 CFC - I believe.
Others - don't know. |
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w*******y
发帖数: 60932 | 24 Ticketmaster has a Black Friday special for Guns N' Roses concert tickets
for the Sunday December 4 show at Bridgestone Arena in Nashville Tennessee.
All tickets are $17.50 online. Total per ticket seems to come out to be $27.
76 with tax and fees. Main floor tickets and lower level tickets are still
available at the time I'm starting this post.
This special price is only good today Black Friday though tomorrow Saturday
Nov 25 9pm.
TICKETMASTER LINK:
http://www.ticketmaster.com/event/1B004747E59... 阅读全帖 |
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q****i
发帖数: 6923 | 25 Daycare name
Phone
Address
review
MILPITAS DISCOVERYLAND
(408) 263-7626
1991 Landess Ave Milpitas, CA 95035
My son attended a Montessori preschool for 2 weeks before we changed to
Discoveryland. He loves discoveryland, tons of toys (also computers!) and
very very nice teachers. There are two teachers for 8 students for the 2
years old class when he first there. In his first two months in school my
son has already showed great improvement - potty training done, no more
pacifier during day tim... 阅读全帖 |
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b**i
发帖数: 932 | 26 【 以下文字转载自 Stock 讨论区 】
发信人: ljiiuan2 (文刀兄), 信区: Stock
标 题: 花旗的市值已经超过美银
发信站: BBS 未名空间站 (Tue Dec 7 17:56:22 2010, 美东)
危机过后， 花旗亏损超过300亿， 而美国银行亏损不过30亿
危机过后， 花旗变卖家产， 而美国银行吸纳MER和CFC
现在C的市值却超过BAC， 只能说明BAC股价被低估 |
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l****y
发帖数: 3925 | 27 SINA, CFC, AAPL, RIMM, PTR, CHL |
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s*****t
发帖数: 1994 | 28 A Small Double Ozone Hole in 2002
Credit: SVS, TOMS, NASA
Explanation: As expected, the ozone hole near Earth's South Pole is back again this year. This
time, however, it's smaller than the past two years, and has an unusual double lobe structure.
Ozone is important because it shields us from damaging ultraviolet sunlight. Ozone is
vulnerable, though, to CFCs and halons being released into the atmosphere. International
efforts to reduce the use of these damaging chemicals |
|
s*****t
发帖数: 1994 | 29 A Near Record Ozone Hole in 2003
Credit: SVS, TOMS, NASA
Explanation: As expected, the ozone hole near Earth's South Pole is back again this year. This year's hole, being
slightly larger than North America, is larger than last year but short of the record set on 2000 September 10.
Ozone is important because it shields us from damaging ultraviolet sunlight. Ozone is vulnerable, though, to
CFCs and halons being released into the atmosphere. International efforts to red |
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