遞延的 的英文怎麼說
中文拼音 [dìyánde]
遞延的
英文
deferred-
Amortization of deferred loan fees and related consideration
遞延的貸款費和相關的報酬的攤銷Profits tax - prepaid or deferred revenue expenses
利得稅:預付或遞延入帳的營運性開支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。According to regulation of new company treasurer standard, happen when company new start business prepare to construct charge begins to manage in the enterprise in those days sum plan is entered current increase and decrease, do not do give delay accountant processing
按照新的企業會計準則規定,企業新開業時發生的籌建費用在企業開始經營的當年全額計入當期損益,不做遞延會計處理。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。It has been focused on three fields : one is the nature of income tax accounting, another is the tendency about institution of working out standards, the other is the degree and method about inter - period allocation of income taxes
美國所得稅會計的研究主要集中在三個問題上:一是所得稅的本質;二是準則制訂機構的傾向;三是所得稅跨期攤配的程度與方法。其中矛盾的焦點又集中在遞延法和債務法的選擇上。The associated press calculates total pay based on salary, bonuses, incentives, perquisites, above - market returns on deferred compensation and the value of stock options and other awards granted during the year
美聯社基於去年的工資、獎金、額外補貼、超市值遞延補償和職工優先認股權價值以及其他激勵計算出其收入總額。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。Give delay charge to ought to be in its are effective the amortize inside economic life, the amortize that our country sets period do not exceed 10 years
遞延費用應當在其有效經濟壽命內攤銷,我國規定的攤銷期不超過10年。Give delaying cost is to show the business is current already defray, and be benefited period in above of a financial year, the charge that after should having, each financial year partakes
遞延費用是指企業當期已經支出,且受益期在一個會計年度以上,應該有以後各會計年度分擔的費用。Give delaying cost is a kind of charge substantially, but should expect as a result of the benefit of these charge in the future, and the defray number of these charge is larger, if direct plan the charge that enters pay year, cannot calculate correctly current operation result, make them so give delay processing
遞延費用本質上是一種費用,但由於這些費用的效益要期待于將來,而且這些費用的支出數額較大,若直接計入支出年度的費用,就不能正確計算當期經營成果,所以把它們作遞延處理。Give delaying charge is to point to cannot all plan into in those days increase and decrease, ought to be in each cost that amortizes inside year later, include the organization expenses, improved defray that hires fixed assets and fixed assets repair defray and amortize deadline to be in one year the other charge waiting for booth of above, say again " give delay capital fund "
遞延費用是指不能全部計入當年損益,應當在以後年度內分期攤銷的各項費用,包括開辦費、租入固定資產的改良支出和固定資產的修理支出以及攤銷期限在一年以上的其他待攤費用,又稱「遞延資產」 。All deferred assets shall be shown separately in accounting statements by its balance not yet amortized
各種遞延資產的未攤銷余額應當在會計報表中列示。The summation of above items is equal to total assets shown in the balance sheets of the enterprises
包括流動資產、長期資產、固定資產、無形及遞延資產、其他長期資產遞延稅項等,即為企業資產負債表的資產總計項。In - contrast to current assets, long - term assets refer to those as ? sets that will be realized or consumed within a period longer than one year ot their acquisition, which are normally divided into fixed assets, intangible assets and deferred assets
與流動資產相比,長期資產是指在超過一年的時間內變現或者耗用的資產,通常分為固定資產、無形資產及遞延資產。Deferred assets refer to all the expenses that could not be ac ? counted as current profit or loss totally but should be periodi ? cally amortized in future years, including organization expens ? es, expenditures incurred in major repair and improvement of the rented in fixed assets etc
遞延資產是指不能全部記入當期損益,應當在以後年度內分期記入的各項費用,包括開辦費,租汝固定資產的改良支出等。Article 32 deferred assets refer to all the expenses that cannot be accounted into current profit or loss totally but should be periodically amortized in future years, including starting expenses, expenditures incurred in major repair and improvement of the rented fixed assets, etc
第三十二條遞延資產是指不能全部計入當年損益,應當在以後年度內分期攤銷的各項費用,包括開辦費、租入固定資產的改良支出等。Deferred loan fees
遞延的貸款費It can raise fund and avert risk, in many cases, it is in fact deterred raising fund by stock
可轉換債券具有了籌資和避險的雙重功能。在許多情況下,可轉換債券實際上是遞延的普通股融資。分享友人