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deferred income tax中文是什么意思

  • 遞延所得稅

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  • 例句與用法
  • Deferred income tax liability method
    遞延所得稅負債法
  • Deferred income tax liabilities
    遞延所得稅負債
  • Deferred income tax assets
    遞延所得稅資產(chǎn)
  • Article 19 an enterprise shall not discount any deferred income tax asset or deferred income tax liability
    第十九條企業(yè)不應當對遞延所得稅資產(chǎn)和遞延所得稅負債進行折現(xiàn)。
  • Article 20 the carrying amount of deferred income tax assets shall be reexamined on balance sheet day
    第二十條資產(chǎn)負債表日,企業(yè)應當對遞延所得稅資產(chǎn)的賬面價值進行復核。
  • An investment in certain business , activities , etc . that legally entitles the investor to avoid , reduce , or defer income taxes
    在某些行業(yè)、活動等方面的投資,投資者合法地享受減、免或緩交所得稅。
  • 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)負債表債務法的核心,即遞延所得稅負債和遞延所得稅資產(chǎn)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(chǎn)和遞延所得稅負債應當分別作為非流動資產(chǎn)和非流動負債在資產(chǎn)負債表中列示。
  • 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(chǎn)的利益,應當減記遞延所得稅資產(chǎn)的賬面價值。
  • 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
    存在應納稅暫時性差異或可抵扣暫時性差異的,應當按照本準則規(guī)定確認遞延所得稅負債或遞延所得稅資產(chǎn)。
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