UC知道哪位高手帮忙翻译一下下面的文段，小弟不胜感激！！！
来源：百度知道 编辑：UC知道 时间：2024/06/08 16:45:35
The undistributed earnings of unconsolidated subsidiaries and joint ventures are the most common example of this problem. the U.S. tax code requires 80% ownership to consolidate for tax purposes, excluding joint ventures and many subsidiaries that are consolidated for accounting purposes. in addition, foreign subsidiaries are not consolidated in the U.S. tax return.
as a result, the income of these affiliates is taxable on the parent’s (U.S.)tax return only when dividends are received or the affiliate is sold, not when earnings are recognized. there is a difference between (tax return) taxable in come and (financial reporting) pretax income. if the affiliate earnings are permanently reinvested, then affiliate earnings may never be taxable on the parent company’s tax return.
as a result, the income of these affiliates is taxable on the parent’s (U.S.)tax return only when dividends are received or the affiliate is sold, not when earnings are recognized. there is a difference between (tax return) taxable in come and (financial reporting) pretax income. if the affiliate earnings are permanently reinvested, then affiliate earnings may never be taxable on the parent company’s tax return.
非层状的辅助者和合资企业未分配的收入是这个问题的最共同的例子。 为记帐目的被巩固的美国税务规章要求80%归属为征税目的巩固，不包括合资企业和许多辅助者。 另外，外国辅助者在美国纳税申报没有被巩固。 结果，这些会员收入是可征税的在父母的(美国)纳税申报，只有当股息被接受时或会员被卖，没有，当收入被认可时。 有(纳税申报)可征税之间的一个区别在来临和(财务报表)付税之前收入。 如果永久地再投资会员收入，则会员收入可能不是可征税的在总公司的纳税申报。