tax-deferred 中文意思是什麼
tax-deferred
解釋
緩納稅的-
Profits tax - prepaid or deferred revenue expenses
利得稅:預付或遞延入帳的營運性開支 -
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。 -
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。 -
Deferred income tax liability method
遞延所得稅負債法 -
Deferred income tax liabilities
遞延所得稅負債 -
Deferred income tax assets
遞延所得稅資產 -
Deferred tax liabilities
遞延所得稅負債 -
Deferred tax asset
遞延所得稅資產 -
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。 -
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。 -
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。 -
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。 -
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。 -
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。 -
Deferred tax credit
遞延稅款貸項 -
Deferred tax debit
遞延稅款借項 -
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。 -
To pay for those tax breaks, the senate bill includes provisions closing corporate tax loopholes and provisions that would also cap the amount of tax - deferred compensation executives are entitled to
作為停稅代價（的補救措施） ，參議院議案中包含了修正公司稅漏洞的條款以及限定稅款滯納補償金最高額的條款，而公司的行政主管人員有權獲得該補償金。 -
In this part, the article proved the two key aspects : the investment profit ratio and tax - deferred policies, which decided the boom and go on of annuity products. the iv part put the theory into china, analyzed the present condition of business annuity products in china, found out the back reason in using of the two key aspects, located the position of business annuity in the developing process, and point out the special background aspects in our country
在本文的第四部分，首先以前兩部分的基本理論來分析我國現有商業年金保險產品的特點和規律，然後圍繞影響年金保險發展的兩個主要因素探討我國年金保險發展的現狀及其原因，從而定位了我國年金保險的發展階段及未來的發展方向，並指出了制約商業年金發展的環境因素。
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