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· In general, an entity's annual turnover means the value of all supplies that are made within a twelve-month period. · For GST purposes, an entity should consider both its current annual turnover (turnover made in the last twelve months) and projected annual turnover (turnover that is expected to be made within the next twelve months). · When calculating annual turnover, an entity should not include any supplies that: Ø Are input taxed (eg financial supplies, rental income received from residential properties) Ø Are not provided for consideration (eg donations); and Ø Are not connected with the business (eg private transactions made by the business owner). Note: turnover is not the same as profit. Profit generally means the amount of turnover remaining after all business expenses have been deducted. In comparison, turnover is generally the gross amount of income received by the business. http://www.gstwize.com.au/Visitors/Questions/annual_turnover.htm#Annual_Turnover · In general, an entity's annual turnover means the value of all supplies that are made within a twelve-month period. · For GST purposes, an entity should consider both its current annual turnover (turnover made in the last twelve months) and projected annual turnover (turnover that is expected to be made within the next twelve months). · When calculating annual turnover, an entity should not include any supplies that: Ø Are input taxed (eg financial supplies, rental income received from residential properties) Ø Are not provided for consideration (eg donations); and Ø Are not connected with the business (eg private transactions made by the business owner). Note: turnover is not the same as profit. Profit generally means the amount of turnover remaining after all business expenses have been deducted. In comparison, turnover is generally the gross amount of income received by the business. http://www.gstwize.com.au/Visitors/Questions/annual_turnover.htm#Annual_Turnover
这段文章，如果以现代的眼光，从字面上去读，似乎并没有什么重大的意义。上面记载说：这次孟子和梁惠王见面的时候，梁惠王正在王室的大园林中散心游览。（用现代的语言或观念来说，东方说是御花园，西方称作皇家花园，或皇家私人的什么堡之类，是王室独据以赏心悦目的地方，门禁森严，老百姓只能站得远远的，看到矗立的围墙，进前不得，就是巨僚百官，也未必能随便进去的。）
梁惠王站在一个大池沼上，抬头看看在树梢上栖息飞翔的鸿鸟、野雁，低头看看园中安详吃草的小鹿。从宫里出来，接触到大自然的景象，心里觉得舒畅而快乐。于是再看看孟子，然后对孟子说：“喂！你们这些讲究仁义道德的贤人先生们，是不是也喜欢这种园林风光？是不是也喜欢这些珍奇的飞禽走兽？”
这种语气，这种问话，当然是话里有话，包含了许多近于令人难堪的意思。假如是现代你我遇到这种场面，可能掉头就走。可是在当时的政治制度、社会制度上，不能如此。更何况孟子，自有他的抱负和立场，不能像我们今日这样做。所以他还是答复了梁惠王。但从孟子的答话中，可以看出孟子的修养。
尽管梁惠王的问话中，包含了轻视的昧道，而孟子的对答，还是持着郑重的态度，还是很严肃的，他用单刀直入，似教训非教训的口吻告诉梁惠王说：
“一个贤者，是要等到天下太平，大家都享受到安乐的生活之后，才会去享受这种园林的乐趣。可是一个不贤的人，即使有了这样的园林，也不会有真正的快乐，而且更不能永远享受。
像《诗经》大雅篇灵台章说的：‘当文王开始准备建筑灵台，仅仅开始计划，如何设计，如何部署的时候，老百姓知道了这件事，大家都不约而同地前往，群策群力，共同来从事这项工程，于是在很短的时间内，就提前完工。本来在最初的时候，文王还不打算急着完成这件事，可是，由于百姓们自动自发地来帮忙，所以很快地办好了。’
灵台提前完工以后，在灵园里面游览，看到那些安静悠游的母鹿，身子胖胖的，毛色光亮夺目，在林梢飞翔的白鸟，丰润皎洁、自由回旋。文王站在林沼的岸边玩赏时，又看到了满池的鱼儿，自由自在地游来游去，活活泼泼地在水中跳上跳下。”
孟子继续说：“这诗篇的记载，就说明了文王劳动老百姓来建筑这囿园，而老百姓却喜欢他那么做，把他的台叫做‘灵台’，把他的池叫做‘灵沼’，并且很高兴他有麋鹿鱼鳖可以玩赏。古时候的贤君，就因为能和老百姓同乐，所以自己才觉得快乐。”
孟子借这则文王建灵台的历史故事，向梁惠王提出了一个为君的重点——应该与民同乐。
接着，他又引用《书经》的记载，讲述了一则完全与文王建灵台情形相反的故事。
“当夏朝的暴君夏桀在位的时候，曾大言不惭地说：‘我之于天下，就好比太阳一样，除非太阳灭亡，我才会灭亡。’自夸他的政权和太阳一样是永恒的。可是他施行的暴政，弄得民不聊生，老百姓们恨透了他。所以《书经·商书·汤誓》篇记载：一般的百姓们，因为深深怨恨夏桀而说道：‘你这位如同烈日似的暴君啊！你什么时候才会没落呢？你赶快没落吧！我宁愿和你这暴君一同灭亡，也不愿再忍受你暴政的残害了。’一个作君主的，使人民怨恨到宁愿和他同归于尽的地步，即使拥有美好的台池、鸟兽，又怎么可能安享下去呢？”
孟子这样把握住机会，列举两个历史上的经验。述说周文王是如何深得民心，所以建立了延续七百多年的悠久政权。又相反地指出三代时期的夏桀，遭遇老百姓的怨恨，以致迅速败亡。
在我们现代读到这段书时，或者会感觉到，孟子所列举的这两个史实，其所阐明的为政原则，可以说是大家都明白的普通常识，并没有什么高深的道理。这就是我们读古书应该注意的地方了。
我们要知道，在孟子的那个时代，没有什么社会福利制度，统治者不会去建筑一个公园，和老百姓共有、共享。一起游乐。只有帝王的宫室。才会有如此伟大的建筑，老百姓根本不准去游玩的。所以孟子当时提出这两个史实来，就等于建议梁惠王实施我们现代的共有、共享的政治思想。在时代背景上而言，孟子在那个时代能提出这种政治思想，实在是了不起的。此其一。
同时，我们透过这一段记载，可以了解我们固有的中华民族文化，在上古时候，就早已经有了这种共有、共治、共享的公天下政治思想。自从夏朝开始，演变成家天下的政治制度，所谓帝王世袭的政治制度开始以后，帝王们的享受，才和老百姓有了分别。而孟子在他的那个时代，能劝导一个有野心要据地称雄的人主，恢复共有共享的公天下政治制度，他的主张和这种精神，还是相当可贵的。此其二。
再从后世的历史看，自秦汉以下，曾经有四个时代的类似事件，都与孟子这一节的政治思想有关。第一是秦始皇建筑阿房宫；第二是隋炀帝造迷楼；第三是宋徽宗造艮岳；第四是清慈禧太后造颐和园。这四次著名的伟大宫廷建筑的结果，都印证了孟子在这段书里所说：“民欲与之偕亡，虽有台池鸟兽，岂能独乐哉？！”理论的正确性。此其三。——《孟子旁通》
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How is total revenue calculated?
Total revenue is calculated by multiplying the price of the product sold by the quantity sold. PQ = R. Total profit is total revenue minus costs incurred. R-C = P
Annual pay is 27500 how much is that per hour?
For a 40 hour work week, $27,500 would be about $13.22 per hour . total annual pay divided by total annaul hours For a 40 hour work week, total annual hours are 2080. so for this question, 27,500 divided by 2080 = @ 13.22
What is net profits divided by total assets?
net profit devided by total assets is called return on total asset and formula is as follows: Return on total assets = Net profit / total assets.
How do you calculate market expense to sales ratio?
Market expense to sales ratio is calculated by dividing selling and administrative expenses by total sales. ------------------------ Khairul Alam Institute of Business Administration University of Dhaka
If a company's return on equity is 10 percent its profit margin is 5 percent and its asset turnover is 1.57 what is it's equity multiplier?
EQUITY MULTIPLIER=Total Assets / Total Stockholders' Equity
What does MAT stand for in terms of turnover?
M A T in Accounting and Turnover business terms stands for 'Moving Annual Total'. It is a recording of turnover over a 12 month period to date.
What is turnover in an organization?
Total of all balances of a business in a given tax year, all credit received counts as turnover.
Is turnover the same as profit?
No !! Turnover is the amount of money that is used for the business to trade, profit is the amount of money that is left after the costs of the business have been subtracted from the income from the business. turnover in general sense means the total revenue derieved by an enterprise from its primary business . however different rules and provisions of various laws and acts define turnover differently . There cannot be any stable definition for turnover .
total asset turnover?
total asset turnover shows how much revenue is contributed by assets of a company. a higher ratio implies higher revenue earned. it is calculated as follows:Total asset turnover = Revenue / Average total assetsAverage total assets = (Opening total assets + Closing total assets) / 2
How do you find turnover?
total sales or business (loss or profit) done in a financial year
How can calculate Turnover number of catalyst?
The turnover number of a catalyst is calculated by dividing the total amount of product formed by the catalyst during a reaction by the total amount of catalyst used. This can help determine the efficiency of the catalyst in converting reactants to products.
How do you calculate total asset turnover?
Total asset turnover ratio = total sales / total assets
Who do you calculate a monthly apartment turnover rate?
The monthly apartment turnover rate is calculated by dividing the number tenants who moved out by the total number of apartments. It is important that you only consider one tenant per apartment.
What is yearly turnover of Microsoft?
Total turnover - $16.04 billion.
What is company turnover?
company's turnover is '' total sale of the company for that year ''.
Is turnover calculated by first deducting items like carriage in and sales returns from sales or is it total sales without deductions?
it is sales less sales returns
What is seat-turnover?
Seat turn over is calculated for a set time period, such as lunch. You take the total number of guests served and divide by the total number of seats/places available. It can indicate if you are busy enough for the size. High turnover can indicate the possible viability of adding extra space, low turnover can indicate the need for effective marketing, different menus, specials and so on.
