遞延資產 的英文怎麼說

中文拼音 [dìyánzīchǎn]
遞延資產 英文
deferrable assets
  • 遞 : Ⅰ動詞（傳送;傳遞） hand over; pass; give Ⅱ副詞（順著次序） in the proper order; successively
  • 資 : Ⅰ名詞1 （錢財; 費用） money; wealth; expenses 2 （資質） intelligence; endowment 3 （資格） quali...
  • 產 : Ⅰ動詞1 （人或動物的幼體從母體中分離出來） give birth to; be delivered of; breed 2 （創造財富; 生...
  • 遞延 : defer遞延地址 deferred address; 遞延負債 deferred liabilities; 遞延貨項 deferred credits; 遞延股...
  • 資產 : 1. （財產） property; means 2. （資金） capital fund; capital3. [經] （資金的運用情況） assets
  1. Amortisation on intangible assets and deferred assets

    無形資產遞延資產攤銷
  2. 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。
  3. 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。
  4. Introduce the different types of contra - asset accounts related to accounts receivable : allowance for doubtful accounts ( " ada " ), allowance for returns, and deferred income liability

    介紹與應收款項相關的各類資產備抵科目：備抵可疑帳戶（ ada ） ，備抵銷貨退回，以及遞延所得。
  5. Deferred income tax assets

    遞延所得稅資產
  6. Deferred tax asset

    遞延所得稅資產
  7. 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。
  8. 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。
  9. 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。
  10. Give delaying charge is to point to cannot all plan into in those days increase and decrease, ought to be in each cost that amortizes inside year later, include the organization expenses, improved defray that hires fixed assets and fixed assets repair defray and amortize deadline to be in one year the other charge waiting for booth of above, say again " give delay capital fund "

    遞延費用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和固定資產的修理支出以及攤銷期限在一年以上的其他待攤費用，又稱「遞延資產」 。
  11. Other deferred assets

    其它遞延資產
  12. 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。
  13. 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。
  14. 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。
  15. 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。
  16. 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。
  17. 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。
  18. 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。
  19. 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。
  20. All assets including reserves shall be assessed accordingly. though four assessment methods stipulated in national assets assessment management methods, no standardized specification or methods are available since it is not same as the other assets and featuring not reproducible

    雖然國務院頒布了《國有資產評估管理辦法》 ，並規定了四種資產評估辦法，但油氣儲量資產與固定資產、流動資產、無形資產和遞延資產不同，具有消耗和不可再生的特點，屬于資源性資產或遞耗性資產，國內至今尚無規范、標準和辦法。
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