遞延所得 的英文怎麼說
中文拼音 [dìyánsuǒde]
遞延所得
英文
deferred income遞延所得稅 deferred income tax-
Article 20 the carrying amount of deferred income tax assets shall be reexamined on balance sheet day
第二十條資產負債表日,企業應當對遞延所得稅資產的賬面價值進行復核。If it is unlikely to obtain sufficient taxable income taxes to offset the benefit of the deferred income tax assets, the carrying amount of the deferred income tax assets shall be written down
如果未來期間很可能無法獲得足夠的應納稅所得額用以抵扣遞延所得稅資產的利益,應當減記遞延所得稅資產的賬面價值。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。Deferred income tax liability method
遞延所得稅負債法Deferred income tax liabilities
遞延所得稅負債Deferred income tax assets
遞延所得稅資產Deferred tax liabilities
遞延所得稅負債Net of deferred taxes
遞延所得稅后凈額Deferred tax asset
遞延所得稅資產Article 19 an enterprise shall not discount any deferred income tax asset or deferred income tax liability
第十九條企業不應當對遞延所得稅資產和遞延所得稅負債進行折現。The core of balance sheet liability method is discussed in the paper, namely, affirmation and measure of deferred income tax liabilities and deferred income tax assets
文章主要就資產負債表債務法的核心,即遞延所得稅負債和遞延所得稅資產的確認和計量進行了探討。Article 23 the deferred income tax assets and deferred income tax liabilities shall be respectively presented as the non - current assets and non - current liabilities in the balance sheet
第二十三條遞延所得稅資產和遞延所得稅負債應當分別作為非流動資產和非流動負債在資產負債表中列示。The fifth part is introduction of ias 12 understanding, including revise of ias 12, how to use balance sheet debt method, measurement and disclosure of deferred assets and deferred liabilities
第五章介紹對國際會計準則12號的理解,包括國際會計準則12號所得稅修訂,國際會計準則的資產負債表負債法及其運用,遞延所得稅資產和遞延所得稅負債的計量與披露。Article 17 on the balance sheet day, the deferred income tax assets and deferred income tax liabilities shall be measured at the tax rate applicable to the period during which the assets are expected to be recovered or the liabilities are expected to be settled
第十七條資產負債表日,對于遞延所得稅資產和遞延所得稅負債,應當根據稅法規定,按照預期收回該資產或清償該負債期間的適用稅率計量。Where there is difference between the carrying amount of the assets or liabilities and its tax base, the deferred income tax assets or the deferred income tax liabilities shall be determined according to the present standards
資產、負債的賬面價值與其計稅基礎存在差異的,應當按照本準則規定確認所產生的遞延所得稅資產或遞延所得稅負債。Article 18 the measurement of deferred income tax assets and deferred income tax liabilities shall reflect the effect of the expected asset recovery or liability settlement method on the balance sheet day on the income taxes, i. e. the tax rate and tax base, which is adopted at the time of measurement of the deferred income tax assets and deferred income tax liabilities and shall be identical with those of expected asset recovery or liability settlement method
第十八條遞延所得稅資產和遞延所得稅負債的計量,應當反映資產負債表日企業預期收回資產或清償負債方式的所得稅影響,即在計量遞延所得稅資產和遞延所得稅負債時,應當採用與收回資產或清償債務的預期方式相一致的稅率和計稅基礎。In case the applicable tax rate changes, the deferred income tax assets and deferred income tax liabilities which have been recognized shall be re - measured, excluding the deferred income tax assets and deferred income tax liabilities arising from any transaction or event directly recognized as the owners ' rights and interests, and the amount affected by them shall be recorded into the income tax expenses of the current period during which the change occurs
適用稅率發生變化的,應對已確認的遞延所得稅資產和遞延所得稅負債進行重新計量,除直接在所有者權益中確認的交易或者事項產生的遞延所得稅資產和遞延所得稅負債以外,應當將其影響數計入變化當期的所得稅費用。Where there is any taxable temporary difference or deductible temporary difference, it shall be recognized as a deferred income tax liability or deferred income tax asset according to the present standards
存在應納稅暫時性差異或可抵扣暫時性差異的,應當按照本準則規定確認遞延所得稅負債或遞延所得稅資產。Article 13 an enterprise shall recognize the deferred income tax liabilities arising from a deductible temporary difference to the extent of the amount of the taxable income which it is most likely to obtain and which can be deducted from the deductible temporary difference
第十三條企業應當以很可能取得用來抵扣可抵扣暫時性差異的應納稅所得額為限,確認由可抵扣暫時性差異產生的遞延所得稅資產。On the balance sheet date, where there is any exact evidence showing that it is likely to acquire sufficient amount of taxable income tax in a future period to offset against the deductible temporary difference, the deferred income tax assets unrecognized in prior periods shall be recognized
資產負債表日,有確鑿證據表明未來期間很可能獲得足夠的應納稅所得額用來抵扣可抵扣暫時性差異的,應當確認以前期間未確認的遞延所得稅資產。分享友人