盈亏相抵

那个工厂的盈亏相抵。

The profits and losses of that factory are on par .

本文基于盈亏相抵的概念导出板件约束系数的近似计算公式，比已有公式简便。

Based on the concept of balance between gain and loss , approximate formulas for coefficient of restraint simpler than existing ones are obtained and presented in this paper .

工业企业利润大幅度增长，1-2月盈亏相抵后利润总额高达483亿元，同比增长45.8%。

The profits of industrial enterprises increased by a large margin , with the total amount in the first two months surging to 48.3 billion yuan after losses were offset , up 45.8 percent on last year 's same period .

特别让人不安的是，有传闻说，将允许公司把过去五年的盈亏相抵，以获得退税这是给风险控制不当的企业送上一份大礼，包括花旗等一众银行在内。

Particularly worrisome are rumours that companies will be allowed to set off their losses against profits made in the past five years to get tax rebates a big gift to those who mismanaged risk , including banks such as Citibank .

前款所说的各营业机构，有盈有亏，盈亏相抵后仍有利润的，应当按有盈利的营业机构所适用的税率纳税。

Where the respective business organizations mentioned in the preceding paragraph have losses and profits , tax shall be paid on the profit remaining after the offsetting of losses against profits according to the tax rate applicable to the profit-making business organization .