tax effect method 中文意思是什麼
tax effect method
解釋
納稅影響法-
It is generally considered that taxes parable method follows cash basis, but tax effect accounting follows
一般認為，應付稅款法遵循了收付實現制，而納稅影響法則遵循的是權責發生制。 -
Income tax accounting treatment methods are divided into taxes parable method and tax effect accounting mainly
所得稅會計處理方法主要分為應付稅款法和納稅影響會計法。 -
However, the author thinks : both methods follow accrual basis. the major difference between the two methods lies in that taxes parable method should take tax laws as the leading factor to deal with the income tax accounting, while tax effect accounting should take accounting regulations as the leading factor to deal with the income tax accounting
然而，筆者認為：應付稅款法與納稅影響會計法都遵循了權責發生制，兩者的主要區別在於，應付稅款法是以稅收法規為主導來處理所得稅會計問題，而納稅影響會計法則是以會計法規為主導來處理所得稅會計問題。 -
Since the reform and open policy was executed, along with 1988, 1994, 1998 " s three great changes of government functions, as well as the socialism market economy system was built and perfect step by step, the government " s guiding ideology to the economy management, the guidance principle and method to finance and accounting management work occurred deep change, the state - owned enterprise breaking off relations with the competent department, the scientific research unit turned, and the education system reformed put into effect in succession, the step that government " s manages changing from concreting economic behavior to macroscopic management passes quicken. tax revenue system, finance and accounting system, budget system and national treasury are concentrated and are paid the system and the government purchases all reformation such as system etc, and give the finance and accounting management work of government department to have poured into the new content
改革開放以來，隨著1988年、 1994年、 1998年三次政府職能的重大轉變，以及社會主義市場經濟體制的逐步建立和完善，政府部門無論是對經濟管理工作的指導思想和具體內容，還是對財會管理工作的指導原則和方法都發生了深刻變化，國有企業與主管部門脫鉤，科研單位轉制、教育體制改革相繼出臺，政府由管理具體的經濟行為向宏觀管理過渡的步伐逐步加快；稅收制度、財會制度、預算制度、國庫集中支付制度、政府采購制度等各項改革，給政府部門的財會管理工作注入了新的內容。 -
But after the safety premium and after - tax cash flow advantage are considered, the explanation of the wealth transferring effect is enhanced. the above research does not consider the restriction of hard call requirement and soft call requirement on call behavior, and the call notice period is only analyzed with experiences. therefore, starting from the pricing model and after considering the restrictions of various convertible bonds contracts, this article proceeds to build a model based on binomial tree, calculate the value of convertible bonds using the numerical method of forward shooting grid and gain the operation principle of optimal call of corporations
上述的研究沒有考慮硬贖回要求和軟贖回要求對贖回行為的限製作用，對贖回通知期的考察也只是採取了一個經驗值來刻畫，因此本文接著從定價模型出發，在綜合考慮了各種可轉換債券合約對贖回行為的限制條款后，構建了一個基於二叉樹模型並應用向前網格射擊的數值方法來求解可轉換債券的價值，並推導出了公司的最優贖回運演算法則。 -
Article 18 the measurement of deferred income tax assets and deferred income tax liabilities shall reflect the effect of the expected asset recovery or liability settlement method on the balance sheet day on the income taxes, i. e. the tax rate and tax base, which is adopted at the time of measurement of the deferred income tax assets and deferred income tax liabilities and shall be identical with those of expected asset recovery or liability settlement method
第十八條遞延所得稅資產和遞延所得稅負債的計量，應當反映資產負債表日企業預期收回資產或清償負債方式的所得稅影響，即在計量遞延所得稅資產和遞延所得稅負債時，應當採用與收回資產或清償債務的預期方式相一致的稅率和計稅基礎。 -
Tax effect accounting method
納稅影響會計法
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