deferred tax 中文意思是什麼

deferred tax 解釋
遞延稅金
  • 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...
  1. Deferred tax liabilities

    遞延所得稅負債
  2. Deferred tax asset

    遞延所得稅資產
  3. 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。
  4. 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。
  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 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。
  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 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。
  7. Deferred tax credit

    遞延稅款貸項
  8. Deferred tax debit

    遞延稅款借項
  9. 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。
  10. 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。
  11. 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。
  12. 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。
  13. 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。
  14. 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。
  15. 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。
  16. 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。
  17. 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
  18. 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
  19. 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
  20. 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。
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