deferred tax assets 中文意思是什麼

deferred tax assets 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...
  • assets : （資產）：企業所擁有的資源。
  1. 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。
  2. 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。
  3. Deferred income tax assets

    遞延所得稅資產
  4. 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。
  5. 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。
  6. 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。
  7. 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。
  8. 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。
  9. 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。
  10. 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。
  11. The amount of deferred tax provided is based on the expected manner of realisation or settlement of the carrying amount of the assets and liabilities, using tax rates enacted or substantively enacted at the balance sheet date

    已確認的遞延稅項數額是按照資產和負債帳面金額的預期實現或清償方式，以結算日已生效或實際生效的稅率計量。
  12. 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。
  13. 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。
  14. 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。
  15. 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。
  16. 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。
  17. 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。
  18. Deferred tax assets are generally carried if they have value, but set up against deferred tax liabilities

    延期如果他們有價值，稅資產通常被攜帶，但是向上反對延期稅責任的組合。
  19. Deferred tax assets and liabilities arise from deductible and taxable temporary differences respectively, being the differences between the carrying amounts of assets and liabilities for financial reporting purposes and their tax bases

    遞延稅項資產及負債分別由資產及負債按財務報表之帳面值及課稅值兩者之間可予扣減及應課稅之暫時性差異所產生。
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