暫時基準面 的英文怎麼說

中文拼音 [zhànshíjīzhǔnmiàn]
暫時基準面 英文
temporary base level
  • 暫 : Ⅰ形容詞（時間短） short; momentary Ⅱ副詞（暫時） temporarily; for the moment; for the time being
  • 時 : shí］Ⅰ名1 （比較長的一段時間）time; times; days:當時at that time; in those days; 古時 ancient tim...
  • 準 : Ⅰ名詞1 （標準） standard; guideline; criterion; norm 2 （目標） aim; target Ⅱ動詞1 （依據; 依照）...
  • 面 : Ⅰ名詞1 （頭的前部; 臉） face 2 （物體的表面） surface; top 3 （外露的一層或正面） outside; the ri...
  • 暫時 : temporary; transient; for the time being
  1. Ssap 12 revised requires the adoption of a balance sheet liability method, whereby deferred tax is recognised in respect of all temporary differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit, with limited exceptions

    會計實務準則第12號經修訂規定須采納資產負債表負債法，並按財務報表內資產及負債的賬面值，以及用以計算應課稅溢利之相應稅基之所有暫時性差距具有有限的例外情況而確認遞延稅項。
  2. Ssap 12 revised requires the adoption of a balance sheet liability method, whereby deferred tax is recognised in respect of all temporary differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax basis used in the computation of taxable profit, with limited exceptions

    會計實務準則第12號經修訂規定須采納資產負債表負債法，並按財務報表內資產及負債的賬面值之所有暫時差距，以及用以計算應稅溢利之相應稅基具有有限的例外情況而確認遞延稅項。
  3. The first part introduces amalgamation accounting criterion of our country and other countries about the regulation that which enterprise should be amalgamated and which should not be amalgamated, and at the same tune, gets enlightenment from it ; the second part analyses " temporary provisions " of our country and find out the existing problems of it and the practical problems caused by it ; the third part, on the basis of discussing the relations between amalgamation theories, " control right " theory and amalgamation range, proposes that under the lead of the theory " servicing the controllers ", regarding " control right " as the key standard, define the range of amalgamating rationally ; and to the problems that exist in our country ' s " temporary provisions ", offer the suggestions of improving from two aspects, namely " entering mechanism " and " withdrawing mechanism " ; at the same time, propose whether to amalgamate " special purpose entity ", ", " proton company ", " small - scale subsidiary ", " contract running, leasing managing, trusting and managing enterprises " or not. the author will make every effort for the new amalgamation criterion

    第一部分，介紹我國及其他各國合併會計準則對合併范圍的規定及從中得到的啟示；第二部分，分析我國《合併會計報表暫行規定》中對合併范圍規定存在的問題以及由此導致的實務操作中的問題；第三部分，在討論合併理念和「控制」與合併范圍的關系的基礎上，提出以「控制者服務論」為目標導向，以「控制」為核心標準，合理界定合併范圍；並針對我國「暫行規定」中存在的問題，提出改進的建議，即從「進入機制」和「退出機制」兩方面完善對合併范圍的規定；同時對「特殊目的實體」 、 「非同質子公司」 、 「小規模子公司」 、 「承包經營，租賃經營及委託經營企業」是否納入合併范圍提出建議，力求為即將出臺的新合併準則盡微薄之力。
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