deferred income tax liabilities中文是什么意思

發(fā)音:

中文翻譯
造句

遞延所得稅負(fù)債
遞延應(yīng)納所得稅額

defer vi. (-rr-) 服從，聽從，遵從 (to)。 We ...
income tax 所得稅。
liability n. 1.責(zé)任，義務(wù)。 2.〔pl.〕負(fù)債，債務(wù) (o ...
deferred tax liabilities 遞延稅款貸項; 遞延所得稅負(fù)債
income tax liabilities 所得稅責(zé)任; 所得稅債務(wù)
deferred income tax 遞延所得稅
deferred income tax -ties 遞延應(yīng)納所得稅額
deferred income tax assets 遞延所得稅資產(chǎn)
deferred income tax payable 遞延應(yīng)付所得稅
deferred prepaid income tax 遞延預(yù)付所得稅
deferred income tax liability method 遞延所得稅負(fù)債法
deferred liabilities 遞延負(fù)債收入; 延期負(fù)債; 迤延負(fù)債
deferred income 遲收; 遞延收入; 遞延收益; 遞延所得稅; 迤延收益
deferred tax 遞延稅金; 遞延稅款; 遞延稅項
tax deferred 緩納稅的
tax-deferred 緩納稅的; 延遲繳稅的
deferred performance liabilities 延期交貨負(fù)債; 延期履約負(fù)債
other deferred liabilities 其它遞延負(fù)債
tax income 稅收; 征收所得稅
tax on income 所得稅
the income tax 所得稅
outstanding tax liabilities 未清繳的稅項
deferred charges to future income 未來收益的遞延費用
deferred income account 遞延收益賬戶
deferred income taxes 遞延使得稅; 遞延所得稅

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例句與用法

Deferred income tax liability method
遞延所得稅負(fù)債法
Deferred income tax liabilities
遞延所得稅負(fù)債
Article 19 an enterprise shall not discount any deferred income tax asset or deferred income tax liability
第十九條企業(yè)不應(yīng)當(dāng)對遞延所得稅資產(chǎn)和遞延所得稅負(fù)債進行折現(xiàn)。
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(chǎn)負(fù)債表債務(wù)法的核心，即遞延所得稅負(fù)債和遞延所得稅資產(chǎn)的確認(rèn)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(chǎn)和遞延所得稅負(fù)債應(yīng)當(dāng)分別作為非流動資產(chǎn)和非流動負(fù)債在資產(chǎn)負(fù)債表中列示。
Where there is any taxable temporary difference or deductible temporary difference , it shall be recognized as a deferred income tax liability or deferred income tax asset according to the present standards
存在應(yīng)納稅暫時性差異或可抵扣暫時性差異的，應(yīng)當(dāng)按照本準(zhǔn)則規(guī)定確認(rèn)遞延所得稅負(fù)債或遞延所得稅資產(chǎn)。
Where there is difference between the carrying amount of the assets or liabilities and its tax base , the deferred income tax assets or the deferred income tax liabilities shall be determined according to the present standards
資產(chǎn)、負(fù)債的賬面價值與其計稅基礎(chǔ)存在差異的，應(yīng)當(dāng)按照本準(zhǔn)則規(guī)定確認(rèn)所產(chǎn)生的遞延所得稅資產(chǎn)或遞延所得稅負(fù)債。
The deferred income tax liabilities arising from the taxable temporary differences related to the investments of subsidiary companies , associated enterprises and contractual enterprises shall be recognized according to article 12 of the present standard
與子公司、聯(lián)營企業(yè)及合營企業(yè)的投資相關(guān)的應(yīng)納稅暫時性差異產(chǎn)生的遞延所得稅負(fù)債，應(yīng)當(dāng)按照本準(zhǔn)則第十二條的規(guī)定確認(rèn)。
Article 17 on the balance sheet day , the deferred income tax assets and deferred income tax liabilities shall be measured at the tax rate applicable to the period during which the assets are expected to be recovered or the liabilities are expected to be settled
第十七條資產(chǎn)負(fù)債表日，對于遞延所得稅資產(chǎn)和遞延所得稅負(fù)債，應(yīng)當(dāng)根據(jù)稅法規(guī)定，按照預(yù)期收回該資產(chǎn)或清償該負(fù)債期間的適用稅率計量。
Article 13 an enterprise shall recognize the deferred income tax liabilities arising from a deductible temporary difference to the extent of the amount of the taxable income which it is most likely to obtain and which can be deducted from the deductible temporary difference
第十三條企業(yè)應(yīng)當(dāng)以很可能取得用來抵扣可抵扣暫時性差異的應(yīng)納稅所得額為限，確認(rèn)由可抵扣暫時性差異產(chǎn)生的遞延所得稅資產(chǎn)。

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