offset balances 中文意思是什麼
offset balances
解釋
軋差-
Among the improper adjustments discovered by the investigators were the creation and release of accruals and reserves, the transfer of express accruals from one liability account to another, and the use of excess balances to offset unrelated expenses in later periods
在內部調查中所發現的不當調整有：虛構及核銷預計負載和盈餘；將特殊的預計負載由一個負債帳戶轉移至另一個負債帳戶；將收入余額沖銷後期不相關的費用等。 -
Current tax balances and deferred tax balances, and movements therein, are presented separately from each other and are not offset
本期稅項結餘及遞延稅項結餘及其變動會分開列示，而且不互相抵銷。
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