tax deferred的例句大全

The cost estimate of tax deferred items can be implemented to measure loss interests by either the revenue forgone approach or present value approach.

对税收递延项目的成本估算，可以按收入放弃法原理计算损失的利息，也可以考虑引入现值法的做法。

Compared with the former rules, as to the components and calculation of deferred income tax assets and deferred income tax liabilities, the new guide is more in line with the definition of the account elements on assets and liabilities.

新准则对于递延所得税资产和递延所得税负债的确认与计量的有关规定，较原所得税会计的有关规定，更符合有关资产和负债会计要素的定义。

So the most interesting ideas such as finally merging the national insurance and income tax systems, or making deeper cuts to corporation tax have to be deferred to the future, when they might be affordable.

因此一些最有意思的想法，诸如将国民保险和所得税系统合二为更大幅度地降低企业税，都只能留待未来财政状况允许时再议。

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.

资产负债表日，有确凿证据表明未来期间很可能获得足够的应纳税所得额用来抵扣可抵扣暂时性差异的，应当确认以前期间未确认的递延所得税资产。

In such circumstances, the deferred tax asset is recognised in the period in which the deductible temporary differences arise.

在这种情况下，递延所得税资产应在可抵扣暂性差异产生的期间确认。

However, this paper, form an accounting perspective, analyzes the underlying theory on balance sheet liability approach of accounting for income taxes, the temporary differences and recognizing, measuring, reporting of deferred tax according to requirement of International Financial Reporting Standards No.

本文从会计角度，按国际财务报告准则第12号要求的资产负债表债务法，具体分析其理论基础、暂时性差异和递延税款的确认、计量与报告。

Pay taxes accountant at financial accounting the mode of adjustings of part, Make and wade tax adjust and have value-added tax income the amount of tax to be paid deduct, deferred questions of circulating tax adjusts by business.

纳税会计作为财务会计组成部分的核算模式，使增值税进项税额抵扣、递延流转税、递延所得税等涉税业务的核算存在弊端，解决上述弊端的有效途径是建立独立企业纳税会计。

At issue are so-called deferred tax assets, which are accepted as core capital in the four southern European countries, but which are not regarded by the European Central Bank as high quality.

争论的焦点是所谓的递延所得税资产&这类资产在上述四个南欧国家被视为核心资本，但欧洲央行（ECB）并不认为它是优质资产。

in periods into which a tax loss arising from the deferred tax asset can be carried back or forward.

递延所得税资产导致的可抵扣亏损可以向前期或向后期结转的期间。

deferred concept of income tax allocation

分摊所得税的延期概念

Some of the money will be deferred for luxury tax purposes.

为了避开豪华税,一部份的薪水将会延迟给付.

The Impact of the Deferred Income Tax Assets and Deferred Income Tax Liability to Earnings Management in the Conditions of New Standard of Enterprise Accounting

新准则下我国上市公司递延所得税对盈余管理影响的实证研究

Income tax The Group's income tax balance sum of the total current and deferred tax balances.

企业所得税集团的所得税平衡的全流通和递延所得税平衡.

Explore the concepts of " Deferred Tax Liability " and " Deferred Tax Asset. "

理解 “ 递延税金负债 ” 和 “ 递延税金资产 ” 的概念.

Securities regulatory authorities should further improve the deferred income tax accounting and disclosure norms, the notes to the financial statements can also be full disclosure of deferred tax movements.

证券监管部门应进一步改进对于递延所得税的核算和披露规范，在财务报表附注中也可以充分的披露递延税款的变动情况。

Also, take full account of implementation of regulatory policy changes in the deferred income tax.

同时，在监管政策实施中全面考虑递延所得税变动的情况。