例句與造句

1. Deferred income tax liability method
   遞延所得稅負債法
2. Deferred income tax liabilities
   遞延所得稅負債
3. 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)和遞延所得稅負債進行折現(xiàn)。
4. 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(wù)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。
5. 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(yīng)當(dāng)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。
6. It's difficult to find deferred income tax liabilities in a sentence. 用deferred income tax liabilities造句挺難的
7. 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)按照本準則規(guī)定確認遞延所得稅負債或遞延所得稅資產(chǎn)。
8. 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)按照本準則規(guī)定確認所產(chǎn)生的遞延所得稅資產(chǎn)或遞延所得稅負債。
9. 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)生的遞延所得稅負債，應(yīng)當(dāng)按照本準則第十二條的規(guī)定確認。
10. 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)負債表日，對于遞延所得稅資產(chǎn)和遞延所得稅負債，應(yīng)當(dāng)根據(jù)稅法規(guī)定，按照預(yù)期收回該資產(chǎn)或清償該負債期間的適用稅率計量。
11. 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，確認由可抵扣暫時性差異產(chǎn)生的遞延所得稅資產(chǎn)。
12. Article 18 the measurement of deferred income tax assets and deferred income tax liabilities shall reflect the effect of the expected asset recovery or liability settlement method on the balance sheet day on the income taxes , i . e . the tax rate and tax base , which is adopted at the time of measurement of the deferred income tax assets and deferred income tax liabilities and shall be identical with those of expected asset recovery or liability settlement method
    第十八條遞延所得稅資產(chǎn)和遞延所得稅負債的計量，應(yīng)當(dāng)反映資產(chǎn)負債表日企業(yè)預(yù)期收回資產(chǎn)或清償負債方式的所得稅影響，即在計量遞延所得稅資產(chǎn)和遞延所得稅負債時，應(yīng)當(dāng)采用與收回資產(chǎn)或清償債務(wù)的預(yù)期方式相一致的稅率和計稅基礎(chǔ)。
13. In case the applicable tax rate changes , the deferred income tax assets and deferred income tax liabilities which have been recognized shall be re - measured , excluding the deferred income tax assets and deferred income tax liabilities arising from any transaction or event directly recognized as the owners ' rights and interests , and the amount affected by them shall be recorded into the income tax expenses of the current period during which the change occurs
    適用稅率發(fā)生變化的，應(yīng)對已確認的遞延所得稅資產(chǎn)和遞延所得稅負債進行重新計量，除直接在所有者權(quán)益中確認的交易或者事項產(chǎn)生的遞延所得稅資產(chǎn)和遞延所得稅負債以外，應(yīng)當(dāng)將其影響數(shù)計入變化當(dāng)期的所得稅費用。