遞延帳項 的英文怎麼說

中文拼音 [dìyánzhàngxiàng]
遞延帳項 英文
deferred items
  • 遞 : Ⅰ動詞（傳送;傳遞） hand over; pass; give Ⅱ副詞（順著次序） in the proper order; successively
  • 帳 : 名詞1. （用布、紗或綢子等做的遮蔽物） curtain 2. （關于貨幣、貨物出入的記載） account 3. （帳簿） account book4. （債） debt; credit
  • 項 : Ⅰ名詞1 （頸的後部） nape （of the neck） 2 （款項） sum （of money） 3 [數學] （不用加、減號連接...
  • 遞延 : defer遞延地址 deferred address; 遞延負債 deferred liabilities; 遞延貨項 deferred credits; 遞延股...
  • 帳項 : accounting item
  1. Introduce the different types of contra - asset accounts related to accounts receivable : allowance for doubtful accounts ( " ada " ), allowance for returns, and deferred income liability

    介紹與應收款項相關的各類資產備抵科目：備抵可疑帳戶（ ada ） ，備抵銷貨退回，以及遞延所得。
  2. The amount of deferred tax provided is based on the expected manner of realisation or settlement of the carrying amount of the assets and liabilities, using tax rates enacted or substantively enacted at the balance sheet date

    已確認的遞延稅項數額是按照資產和負債帳面金額的預期實現或清償方式，以結算日已生效或實際生效的稅率計量。
  3. The carrying amount of a deferred tax asset is reviewed at the balance sheet date and is reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow the related tax benefit to be utilised

    遞延稅項資產于每個結算日之帳面值須予以審閱，如不再可能取得足夠之應課稅溢利以運用有關之稅務利益，帳面金額則予以調低。
  4. Deferred tax assets and liabilities arise from deductible and taxable temporary differences respectively, being the differences between the carrying amounts of assets and liabilities for financial reporting purposes and their tax bases

    遞延稅項資產及負債分別由資產及負債按財務報表之帳面值及課稅值兩者之間可予扣減及應課稅之暫時性差異所產生。
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