遞延稅項 的英文怎麼說

中文拼音 [dìyánshuìxiàng]
遞延稅項 英文
deferred taxes
  • 遞 : Ⅰ動詞（傳送;傳遞） hand over; pass; give Ⅱ副詞（順著次序） in the proper order; successively
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 項 : Ⅰ名詞1 （頸的後部） nape （of the neck） 2 （款項） sum （of money） 3 [數學] （不用加、減號連接...
  • 遞延 : defer遞延地址 deferred address; 遞延負債 deferred liabilities; 遞延貨項 deferred credits; 遞延股...
  • 稅項 : duty
  1. The summation of above items is equal to total assets shown in the balance sheets of the enterprises

    包括流動資產、長期資產、固定資產、無形及遞延資產、其他長期資產遞延稅項等，即為企業資產負債表的資產總計項。
  2. Deferred tax benefits are not recognised because their realisation cannot be assured beyond reasonable doubt

    由於遞延稅項利益無法在無合理疑問下獲得肯定，因此該利益未獲確認。
  3. In previous years, partial provision was made for deferred tax using the income statement liability method, i. e. a liability was recognised in respect of timing differences arising, except where those timing differences were not expected to reverse in the foreseeable future

    在過往年度，本公司乃按收益表之負債法就遞延稅項作出部份撥備即確認因時差而產生之負債，惟倘該等時差預期將不會在可見將來撥回除外。
  4. 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。
  5. 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。
  6. 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。
  7. The principal effect of the implementation of ssap 12 revised is in relation to deferred tax

    實施會計實務準則第12號經修訂之主要影響乃與遞延稅項有關。
  8. Earnings not paid out as dividends but instead reinvested in the core business or used to pay off debt

    遞延稅項指因為採取不同會計原則而造成實際應稅所得和會計利潤不等的情況
  9. Total liabilities correspond to the summation item of liabilities shown in the balance sheets of the enterprises

    包括流動負債和長期負債、遞延稅項等，即為企業資產負債表的負債合計項。
  10. 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。
  11. 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。
  12. 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。
  13. The decrease in the group s share of profit from this division is mainly attributable to the deferred tax credit recognized in the year ended 31 december 2005 as a result of the reduction in profits tax rate

    本集團所佔此部門之盈利減少，主要由於截至二零零五年十二月三十一日止年度內因利得稅稅率降低而確認遞延稅項抵免所致。
  14. 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。
  15. 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。
  16. During the six months ended 30 june 2005, the hong kong property division reported turnover of hk 506 million 2004 : hk 741 million and a net profit attributable to the group of hk 645 million 2004 : hk 247 million after taking into account the increase in fair value net of deferred taxation on investment properties of hk 286 million 2004 : nil

    二零零五年六月三十日止六個月內，香港物業部錄得營業額5 . 06億港元二零零四年： 7 . 41億港元，而在計入投資物業之公允價值增加已扣除遞延稅項2 . 86億港元后二零零四年：無，集團應占凈溢利為6 . 45億港元二零零四年： 2 . 47億港元。
  17. During the first six months of 2006, the hong kong property division reported turnover of hk 616 million 2005 : hk 506 million and a net profit attributable to the group of hk 1, 432 million 2005 : hk 645 million, after taking into account the increase in fair value of investment properties net of deferred taxation of hk 128 million 2005 : hk 286 million

    二零零六年首六個月內，香港物業部錄得營業額6 . 16億港元二零零五年： 5 . 06億港元而於計入投資物業之公允價值增加已扣除遞延稅項1 . 28億港元二零零五年： 2 . 86億港元后，集團應占凈溢利則為14 . 32億港元二零零五年： 6 . 45億港元。
  18. During the year, the hong kong property division reported turnover of hk 2, 827 million 2005 : hk 1, 415 million and a net profit attributable to the group of hk 2, 676 million 2005 : hk 1, 429 million, after taking into account the increase in fair values of investment properties net of deferred taxation of hk 653 million 2005 : hk 649 million

    年度內，香港物業部門錄得營業額28 . 27億港元二零零五年： 14 . 15億港元而計入投資物業之公允價值增加已扣除遞延稅項6 . 53億港元二零零五年： 6 . 49億港元后，集團應占凈溢利則為26 . 76億港元二零零五年： 14 . 29億港元。
  19. For the year ended 31 december 2006, the mainland china property division reported turnover of hk 1, 006 million 2005 : hk 1, 012 million and a net profit attributable to the group of hk 807 million 2005 : hk 372 million, after taking into account the increase in fair values of investment properties after deferred taxation of hk 594 million 2005 : hk 77 million

    截至二零零六年十二月三十一日止年度，在計入投資物業之公允價值增加已扣除遞延稅項5 . 94億港元二零零五年： 7 ， 700萬港元后，中國物業部錄得營業額10 . 06億港元二零零五年： 10 . 12億港元及集團應占凈溢利8 . 07億港元二零零五年： 3 . 72億港元。
  20. During the year, the mainland china property division reported turnover of hk 1, 012 million 2004 : hk 1, 351 million and a net profit attributable to the group of hk 372 million 2004 : hk 548 million, after taking into account the increase in fair values of investment properties after deferred taxation of hk 77 million 2004 : hk 107 million. the decrease in turnover and net profit in 2005 is mainly due to the decrease in the sales of properties in mainland china compared with 2004

    年內在計入投資物業之公允價值增加已扣除遞延稅項7 ， 700萬港元二零零四年： 1 . 07億港元后，中國物業部錄得營業額10 . 12億港元二零零四年： 13 . 51億港元及集團應占凈溢利3 . 72億港元二零零四年： 5 . 48億港元。
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