deferred tax asset 中文意思是什麼

deferred tax asset 解釋
遞延稅款借項
  • deferred : 遞延的
  • tax : n 1 稅，租稅，租款 （on; upon）。2 〈美國〉會費。3 負擔。4 （pl es） 〈英口〉收稅官。vt 1 對…抽稅...
  • asset : ASSET ＝ Association of Supervisory Staffs Executives and Technicians （英國）主管人員、行政官員...
  1. Deferred tax asset

    遞延所得稅資產
  2. 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。
  3. Explore the concepts of " deferred tax liability " and " deferred tax asset.

    理解「遞延稅金負債」和「遞延稅金資產」的概念。
  4. 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。
  5. 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。
  6. Iii net deferred tax asset has not been recognised owing to uncertainty regarding the group s future operating results. 4. earnings per share the calculation of basic earnings per share for the periods presented is based on the following data : - consolidated consolidated for the six for the six months ended months ended 30 june 2003 30 june 2002 hk 000 hk 000 earnings profit for the period used in the calculation of basic earnings per share 11, 690 2, 961 shares weighted average number of shares in issue for the purpose of calculation of basic earnings per share 240, 000, 000 235, 138, 122

    4 .每股虧損盈利所呈報的各期間的每股基本虧損盈利及按以下數據計算:綜合備考合併截至2003年截至2002年6月30日止6月30日止六個月六個月千港元千港元虧損盈利用以計算每股基本虧損盈利的虧損溢利11 ， 690 2 ， 961股數作為計算每股基本虧損盈利的加權平均己發行股收240 ， 000 ， 000 235 ， 138 ， 122
  7. Iii net deferred tax asset has not been recognised owing to uncertainty regarding the group s future operating results. @ 4. earnings per share @ the calculation of basic earnings per share for the periods presented is based on the following data : - @ consolidated consolidated for the three for the three months ended months ended 31 march 2003 31 march 2002 hk 000 hk 000 earnings profit for the period used in the calculation of basic earnings per share 5, 841 1, 037 @ shares weighted average number of shares in issue for the purpose of calculation of basic earnings per share 240, 000, 000 230, 222, 222

    4 .每股虧損盈利所呈報的各期間的每股基本虧損盈利及按以下數據計算:綜合備考合併截至2003年截至2002年3月31日止3月31日止三個月三個月千港元千港元虧損盈利用以計算每股基本虧損盈利的虧損溢利5 ， 841 1 ， 037股數作為計算每股基本虧損盈利的加權平均己發行股收240 ， 000 ， 000 230 ， 222 ， 222
  8. Iii net deferred tax asset has not been recognised owing to uncertainty regarding the group s future operating results. 4. earnings per share the calculation of basic earnings per share for the periods presented is based on the following data : - consolidated consolidated for the nine for the nine months ended months ended 30 september 2003 30 september 2002 hk 000 hk 000 earnings profit for the period used in the calculation of basic earnings per share 14, 817 2, 169 shares weighted average number of shares in issue for the purpose of calculation of basic earnings per share 240, 000, 000 236, 776, 557

    4 .每股虧損盈利所呈報的各期間的每股基本虧損盈利及按以下數據計算:綜合備考合併截至2003年截至2002年9月30日止9月30日止九個月九個月千港元千港元虧損盈利用以計算每股基本虧損盈利的虧損溢利14 ， 817 2 ， 169股數作為計算每股基本虧損盈利的加權平均己發行股收240 ， 000 ， 000 236 ， 776 ， 557
  9. 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。
  10. Iii net deferred tax asset has not been recognised owing to uncertainty regarding the group s future operating results 3. earnings per share the calculation of basic earnings per share for the periods presented is based on the following data : - consolidated consolidated for the for the year ended year ended 31. 12. 2002 31. 12. 2001 hk 000 hk 000 earnings profit for the period used in the calculation of basic earnings per share 20, 852 4, 552 shares weighted average number of shares for the purpose of calculation of basic earnings per share 237, 589, 041 200, 000, 000

    3 .每股虧損盈利所呈報的各期間的每股基本虧損盈利按以下數據計算:綜合綜合截至2002年截至2001年12月31日全年12月31日全年千港元千港元虧損盈利用以計算每股基本虧損盈利的虧損溢利20 ， 852 4 ， 552股數作為計算每股基本虧損盈利的加權平均己發行股收237 ， 589 ， 041 200 ， 000 ， 000
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