deferred tax

"deferred tax"的翻譯和解釋

"查查詞典"手機(jī)版

千萬(wàn)人都在用的超大詞匯詞典翻譯APP

例句與用法

Deferred tax benefits are not recognised because their realisation cannot be assured beyond reasonable doubt
由于遞延稅項(xiàng)利益無(wú)法在無(wú)合理疑問(wèn)下獲得肯定，因此該利益未獲確認(rèn)。
Deferred tax assets are generally carried if they have value , but set up against deferred tax liabilities
如果這樣值的話，我們認(rèn)為通過(guò)延付稅款來(lái)增加資金的方式是可行的，但反對(duì)以此來(lái)減低負(fù)債。
Current tax balances and deferred tax balances , and movements therein , are presented separately from each other and are not offset
本期稅項(xiàng)結(jié)馀及遞延稅項(xiàng)結(jié)馀及其變動(dòng)會(huì)分開(kāi)列示，而且不互相抵銷。
Deferred tax assets are offset against deferred tax liabilities when they relate to income taxes levied by the same taxation authority
遞延稅項(xiàng)資產(chǎn)可抵銷遞延稅項(xiàng)負(fù)債，但這些資產(chǎn)和負(fù)債必須與同一稅務(wù)機(jī)關(guān)徵收的所得稅有關(guān)。
All deferred tax liabilities , and all deferred tax assets , to the extent that it is probable that future taxable profits will be available against which the assets can be utilised , are recognised
所有遞延稅項(xiàng)負(fù)債和遞延稅項(xiàng)資產(chǎn)（只限于有可能用來(lái)抵銷日后應(yīng)課稅溢利的資產(chǎn)）均予確認(rèn)。
The decrease in the group s share of profit from this division is mainly attributable to the deferred tax credit recognized in the year ended 31 december 2005 as a result of the reduction in profits tax rate
本集團(tuán)所占此部門(mén)之盈利減少，主要由于截至二零零五年十二月三十一日止年度內(nèi)因利得稅稅率降低而確認(rèn)遞延稅項(xiàng)抵免所致。
The amount of deferred tax provided is based on the expected manner of realisation or settlement of the carrying amount of the assets and liabilities , using tax rates enacted or substantively enacted at the balance sheet date
已確認(rèn)的遞延稅項(xiàng)數(shù)額是按照資產(chǎn)和負(fù)債帳面金額的預(yù)期實(shí)現(xiàn)或清償方式，以結(jié)算日已生效或?qū)嶋H生效的稅率計(jì)量。
Deferred tax assets and liabilities arise from deductible and taxable temporary differences respectively , being the differences between the carrying amounts of assets and liabilities for financial reporting purposes and their tax bases
遞延稅項(xiàng)資產(chǎn)及負(fù)債分別由資產(chǎn)及負(fù)債按財(cái)務(wù)報(bào)表之帳面值及課稅值兩者之間可予扣減及應(yīng)課稅之暫時(shí)性差異所產(chǎn)生。
The carrying amount of a deferred tax asset is reviewed at the balance sheet date and is reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow the related tax benefit to be utilised
遞延稅項(xiàng)資產(chǎn)于每個(gè)結(jié)算日之帳面值須予以審閱，如不再可能取得足夠之應(yīng)課稅溢利以運(yùn)用有關(guān)之稅務(wù)利益，帳面金額則予以調(diào)低。
In previous years , partial provision was made for deferred tax using the income statement liability method , i . e . a liability was recognised in respect of timing differences arising , except where those timing differences were not expected to reverse in the foreseeable future
在過(guò)往年度，本公司乃按收益表之負(fù)債法就遞延稅項(xiàng)作出部份撥備即確認(rèn)因時(shí)差而產(chǎn)生之負(fù)債，惟倘該等時(shí)差預(yù)期將不會(huì)在可見(jiàn)將來(lái)?yè)芑爻狻?