deferred income tax造句
例句與造句
- 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 - 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(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)的賬面價值進(jìn)行復(fù)核。 - It's difficult to find deferred income tax in a sentence. 用deferred income tax造句挺難的
- 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(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(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)分別作為非流動資產(chǎn)和非流動負(fù)債在資產(chǎn)負(fù)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(yīng)納稅所得額用以抵扣遞延所得稅資產(chǎn)的利益，應(yīng)當(dāng)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(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)。 - Article 22 the income taxes of the current period and deferred income tax related to the transactions or events directly recorded in the owner ' s rights and interests shall be recorded into the owner ' s rights and interests
第二十二條與直接計入所有者權(quán)益的交易或者事項相關(guān)的當(dāng)期所得稅和遞延所得稅，應(yīng)當(dāng)計入所有者權(quán)益。 - 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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