income tax liability中文是什么意思

發(fā)音:

中文翻譯
造句

所得稅負(fù)債

income tax 所得稅。
liability n. 1.責(zé)任，義務(wù)。 2.〔pl.〕負(fù)債，債務(wù) (o ...
deferred income tax liability method 遞延所得稅負(fù)債法
tax liability 納稅義務(wù)，應(yīng)納稅額; 納稅責(zé)任；稅務(wù)負(fù)擔(dān); 稅務(wù)負(fù)擔(dān)
tax income 稅收; 征收所得稅
tax on income 所得稅
the income tax 所得稅
the timing of tax liability arising 納稅義務(wù)發(fā)生時(shí)間
accounting for income tax benefits 所得稅減免會(huì)計(jì)
accumulated income tax prepayments 累計(jì)預(yù)付所得稅
accumulated income tax reduction 累計(jì)所得稅減項(xiàng)
additional income tax 追加所得稅, 附加所得稅
additional income tax return 附加所得稅申報(bào)表
advance payment of income tax 預(yù)繳所得稅
after tax adjusted income 納稅調(diào)整后所得
after tax income 稅后收入
after-tax income 納稅后的所得; 納稅后收入; 納稅后所得; 稅后所得
announcement effects of income tax 所得稅規(guī)定的告示效應(yīng)
annual income tax 年度所得稅
apply for a reduction of income tax 申請(qǐng)減免所得稅
approved income tax reduction 經(jīng)批準(zhǔn)減免的所得稅額
be exempted from income tax 免征所得稅
before-tax income 納稅前的所得; 稅前收益
busine income tax 營(yíng)利所得稅
business income tax 工商所得稅; 企業(yè)所得稅; 營(yíng)利所得稅; 營(yíng)業(yè)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(duì)遞延所得稅資產(chǎn)和遞延所得稅負(fù)債進(jìn)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(jì)量進(jìn)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(dòng)資產(chǎn)和非流動(dòng)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(shí)性差異或可抵扣暫時(shí)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(jià)值與其計(jì)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(yíng)企業(yè)及合營(yíng)企業(yè)的投資相關(guān)的應(yīng)納稅暫時(shí)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 16 on the balance sheet day , the current income tax liabilities ( or assets ) incurred in the current period or prior periods shall be measured in light of the expected payable ( refundable ) amount of income taxes according to the tax law
第十六條資產(chǎn)負(fù)債表日，對(duì)于當(dāng)期和以前期間形成的當(dāng)期所得稅負(fù)債（或資產(chǎn)），應(yīng)當(dāng)按照稅法規(guī)定計(jì)算的預(yù)期應(yīng)交納（或返還）的所得稅金額計(jì)量。
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(duì)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(jì)量。

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