deferred assets 中文意思是什麼
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Amortisation on intangible assets and deferred assets
無形資產遞延資產攤銷 -
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。 -
Deferred income tax assets
遞延所得稅資產 -
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。 -
Other deferred assets
其它遞延資產 -
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。 -
Article 23 assets shall normally be divided into current assets, long - term investments, fixed assets, intangible assets, deferred assets and other assets
第二十三條資產分為流動資產、長期投資、固定資產、無形資產、遞延資產和其他資產。 -
For accounting treatment, assets are normally divided into cur ? rent assets, long - term investments, fixed assets, intangible as ? sets, deferred assets and other assets
資產分為流動資產，長期投資，固定資產，無形資產，遞延資產和其他資產。 -
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。 -
The balance of deferred investment profits or losses as at the ! accounting year - end shall be separately disclosed under other assets or other liabilities in the balance sheet
遞延投資損益的期末凈額應當在資產負債表其他資產類或者其他負債類下單列項目反映。 -
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。 -
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。 -
Income tax for the year comprises current tax and movements in deferred tax assets and liabilities
年內所得稅包括本期稅項及遞延稅項資產和負債的變動。 -
Deferred tax assets are offset against deferred tax liabilities when they relate to income taxes levied by the same taxation authority
遞延稅項資產可抵銷遞延稅項負債，但這些資產和負債必須與同一稅務機關徵收的所得稅有關。 -
All deferred tax liabilities, and all deferred tax assets, to the extent that it is probable that future taxable profits will be available against which the assets can be utilised, are recognised
所有遞延稅項負債和遞延稅項資產（只限於有可能用來抵銷日後應課稅溢利的資產）均予確認。
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