ssap 中文意思是什麼
ssap
解釋
標準會計實務公告-
In the current year, the post office trading fund has adopted ssap 35 " accounting for government grants and disclosure of government assistance " and elected to apply the accounting provisions of ssap 35 only to grants becoming receivable or repayable after the effective date of the standard
于本年度內，郵政署營運基金采納會計實務準則第35號「政府補助金的會計及政府資助的披露」 ，並只將該準則的條款應用於在采納此準則后的應收或應償還補助金。 -
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。 -
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。 -
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。 -
In order to comply with ssap 2. 132, the group intends to change its accounting year end date to 31 december
132號的規定，該集團打算將集團的會計年度結算日改為12月31日。 -
The adoption of ssap 12 revised had no significant effect on the results for the current or prior accounting periods
采納會計實務準則第12號經修訂對現在或以前之會計期間之業績並無重大影響。 -
The adoption of ssap 12 revised had no significant effect on the results for the current or prior accounting periods. 2
采納會計實務準則第12號經修訂對現在或以前之會計期間之業績並無重大影響。 -
The adoption of ssap 35 had no effect on the results for the current or prior periods. accordingly, no prior period adjustment was required
由於采納此準則對本年度或過往年度的財務結果並沒有影響，因此無須就此作出調整。 -
In the current year, the group adopted ssap 12 revised " income taxes " issued by the hksa which is effective for the current year s financial statements
于本年度，本集團采納由香港會計師公會頒布並適用於本年度之財務報表之會計實務準則第12號經修訂之所得稅。 -
During the nine months ended 30 september 2003, the group adopted ssap 12 revised income taxes for the first time in the preparation of the quarterly accounts
在截至二零零三年九月三十日止九個月內，本集團在編制季度賬目時首次采納會計實務準則第12號經修訂之所得稅。 -
In prior years, the council had taken advantage of the exemption under section 2 of ssap 17 " property, plant and equipment " and all property, plant and equipment acquired for the use of the council were written off to the income and expenditure account in the year of acquisition
于過往年度，本局採用會計事務準則第17號第2條物業廠房及設備的豁免，所有供本局使用而購入的物業廠房及設備已於購入年度于收支帳中注銷。 -
Remarks : 1. basis of preparation these financial statements have been prepared in accordance with accounting principles generally accepted in hong kong and comply with statements of standard accounting practice " ssap " issued by the hong kong society of accountants " hksa " and are prepared under the historical cost convention
備注： 1 .編制基準此等財務報表乃按照香港普遍采納之會計政策及遵照香港會計師公會頒布之會計實務準則而編制，編制時乃採用歷史成本法。
分享友人