temporary difference造句
造句與例句
手機版
- Deductible temporary differences
可抵扣暫時性差異 - The temporary differences are unlikely to be reversed in the excepted future
（二）該暫時性差異在可預見的未來很可能不會轉(zhuǎn)回。 - It is likely to acquire any amount of taxable income tax that may be used for making up the deductible temporary differences
（二）未來很可能獲得用來抵扣可抵扣暫時性差異的應納稅所得額。 - A conscious effort to find our common essence beyond our apparent divisions , our temporary differences , our ideological and cultural barriers
盡力在我們各種意識形態(tài)的分歧差異和文化的障礙中尋求我們共同的人性。 - Article 7 the " temporary difference " shall refer to the difference between the carrying amount of an asset or liability and its tax base
未作為資產(chǎn)和負債確認的項目，按照稅法規(guī)定可以確定其計稅基礎(chǔ)的，該計稅基礎(chǔ)與其賬面價值之間的差額也屬于暫時性差異。 - Pursuant to the effect of temporary differences on taxable amounts during future periods , they can be classified into taxable temporary differences and deductible temporary differences
按照暫時性差異對未來期間應稅金額的影響，分為應納稅暫時性差異和可抵扣暫時性差異。 - 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
存在應納稅暫時性差異或可抵扣暫時性差異的，應當按照本準則規(guī)定確認遞延所得稅負債或遞延所得稅資產(chǎn)。 - Article 8 the term " taxable temporary difference " shall refer to temporary differences that will result in taxable amounts in the future when the carrying amount of the asset is recovered or the liability is settled
第八條應納稅暫時性差異，是指在確定未來收回資產(chǎn)或清償負債期間的應納稅所得額時，將導致產(chǎn)生應稅金額的暫時性差異。 - As for an item that has not been recognized as an asset or liability , if its tax base can be determined in light of the tax law , the difference between the tax base and its carrying amount shall also be a temporary difference
未作為資產(chǎn)和負債確認的項目，按照稅法規(guī)定可以確定其計稅基礎(chǔ)的，該計稅基礎(chǔ)與其賬面價值之間的差額也屬于暫時性差異。 - 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
遞延稅項資產(chǎn)及負債分別由資產(chǎn)及負債按財務報表之帳面值及課稅值兩者之間可予扣減及應課稅之暫時性差異所產(chǎn)生。 - It's difficult to see temporary difference in a sentence. 用temporary difference造句挺難的
- Article 9 the term " deductible temporary difference " shall refer to temporary differences that will result in amounts that are deductible in the future when the carrying amount of the asset is recovered or the liability is settled
第九條可抵扣暫時性差異，是指在確定未來收回資產(chǎn)或清償負債期間的應納稅所得額時，將導致產(chǎn)生可抵扣金額的暫時性差異。 - 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)的應納稅暫時性差異產(chǎn)生的遞延所得稅負債，應當按照本準則第十二條的規(guī)定確認。 - 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)應當以很可能取得用來抵扣可抵扣暫時性差異的應納稅所得額為限，確認由可抵扣暫時性差異產(chǎn)生的遞延所得稅資產(chǎn)。 - On the balance sheet date , where there is any exact evidence showing that it is likely to acquire sufficient amount of taxable income tax in a future period to offset against the deductible temporary difference , the deferred income tax assets unrecognized in prior periods shall be recognized
資產(chǎn)負債表日，有確鑿證據(jù)表明未來期間很可能獲得足夠的應納稅所得額用來抵扣可抵扣暫時性差異的，應當確認以前期間未確認的遞延所得稅資產(chǎn)。 - Ssap 12 revised requires the adoption of a balance sheet liability method , whereby deferred tax is recognised in respect of all temporary differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit , with limited exceptions
會計實務準則第12號經(jīng)修訂規(guī)定須采納資產(chǎn)負債表負債法，并按財務報表內(nèi)資產(chǎn)及負債的賬面值，以及用以計算應課稅溢利之相應稅基之所有暫時性差距具有有限的例外情況而確認遞延稅項。 - Ssap 12 revised requires the adoption of a balance sheet liability method , whereby deferred tax is recognised in respect of all temporary differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax basis used in the computation of taxable profit , with limited exceptions
會計實務準則第12號經(jīng)修訂規(guī)定須采納資產(chǎn)負債表負債法，并按財務報表內(nèi)資產(chǎn)及負債的賬面值之所有暫時差距，以及用以計算應稅溢利之相應稅基具有有限的例外情況而確認遞延稅項。
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