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(jìn)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(fù)債表日,企業(yè)應(yīng)當(dāng)對遞延所得稅資產(chǎn)的賬面價(jià)值進(jìn)行復(fù)核。
Intel : revenue recognition , p . 54 , and the line " deferred income on shipments to distributors " in the balance sheet 英特爾: 《收入認(rèn)列》第54頁,及資產(chǎn)負(fù)債表中的裝運(yùn)至分配之遞延收入。
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(dòng)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(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(jì)量進(jìn)行了探討。
Introduce the different types of contra - asset accounts related to accounts receivable : allowance for doubtful accounts ( " ada " ) , allowance for returns , and deferred income liability 介紹與應(yīng)收款項(xiàng)相關(guān)的各類資產(chǎn)備抵科目:備抵可疑帳戶( ada ) ,備抵銷貨退回,以及遞延所得。
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(dòng)資產(chǎn)和非流動(dòng)負(fù)債在資產(chǎn)負(fù)債表中列示。
Deferred income (also known as deferred revenue, unearned revenue, or unearned income) is, in accrual accounting, money received for goods or services which have not yet been delivered. According to the revenue recognition principle, it is recorded as a liability until delivery is made, at which time it is converted into revenue.