遞延納稅 的英文怎麼說
中文拼音 [dìyánnàshuì]
遞延納稅
英文
deferred taxation- 遞 : Ⅰ動詞(傳送;傳遞) hand over; pass; give Ⅱ副詞(順著次序) in the proper order; successively
- 納 : Ⅰ動詞1 (收進來; 放進來) receive; admit 2 (接受) accept; take in 3 (享受) enjoy; take deligh...
- 稅 : 名詞1. (徵收的貨幣或實物) tax; duty; tallage; due 2. (姓氏) a surname
- 遞延 : defer遞延地址 deferred address; 遞延負債 deferred liabilities; 遞延貨項 deferred credits; 遞延股...
- 納稅 : pay taxes; pay duty納稅對象 object of taxation; 納稅能力 taxable capacity; 納稅憑證 tax payment r...
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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。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。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。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。Article 15 as for any deductible loss or tax deduction that can be carried forward to the next year, the corresponding deferred income tax assets shall be determined to the extent that the amount of future taxable income to be offset by the deductible loss or tax deduction to be likely obtained
第十五條企業對于能夠結轉以後年度的可抵扣虧損和稅款抵減,應當以很可能獲得用來抵扣可抵扣虧損和稅款抵減的未來應納稅所得額為限,確認相應的遞延所得稅資產。The deferred income tax liabilities arising from the taxable temporary differences related to the investments of subsidiary companies, associated enterprises and contractual enterprises shall be recognized according to article 12 of the present standard
與子公司、聯營企業及合營企業的投資相關的應納稅暫時性差異產生的遞延所得稅負債,應當按照本準則第十二條的規定確認。The service has built in auto - validation check so as to help users to minimise the mistakes in completing the information and provides a printing function for them to print a copy of the return for future reference. meet the filing deadline with ease by instant submission many taxpayers are used to file their tax returns closing to the deadline
香港人工作繁忙,不少納稅人都會在接近期限才報稅,這時候使用生活易的網上報稅服務,便可即時透過網際網路遞交報稅表,免卻郵寄的延誤及郵遞的麻煩,以趕及在到期前報稅。分享友人