查询词典 deferred income
- 与 deferred income 相关的网络例句 [注:此内容来源于网络,仅供参考]
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Article 19 An enterprise shall not discount any deferred income tax asset or deferred income tax liability.
第十九条企业不应当对递延所得税资产和递延所得税负债进行折现。
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Article 19 An enterprise should not discount any deferred income tax asset or deferred income tax liability.
第十九条企业不应当对递延所得税资产和递延所得税负债进行折现。
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The deferred income tax assets and the deferred income tax liabilities
递延所得税资产和递延所得税负债;?
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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.
第二十三条递延所得税资产和递延所得税负债应当分别作为非流动资产和非流动负债在资产负债表中列示。
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If it is unlikely to obtain sufficient taxable income to offset against the benefit of the deferred income tax asset, the carrying amount of the deferred income tax assets shall be written down.
如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益,应当减记递延所得税资产的账面价值。
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Article 23 The deferred income assets and deferred income tax liabilities shall be respectively presented in the non-current assets and non-current liabilities in the balance sheet.
第二十三条递延所得税资产和递延所得税负债应当分别作为非流动资产和非流动负债在资产负债表中列示。
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Refer to deferred income, deferred income tax liabilities, and etc..
指递延收入、递延所得税负债等。
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4Every category of temporary difference and deductible loss, the amount of the deferred income tax assets or deferred income tax liabilities which are recognized during the presentation period, and the basis for the recognition of the deferred income tax assets; and
对每一类暂时性差异和可抵扣亏损,在列报期间确认的递延所得税资产或递延所得税负债的金额,确认递延所得税资产的依据。
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The estimation results show that the deferred income expense has positive relationship with earnings management, indicating that the more changes in earnings, the more possibilities that enterprise may decorate the earning level by using deferredincome tax. Additionally, the empirical result also shows that the instrument of earnings management for an enterprise usually focuses on the adjustment of recognition timing from the income and expense of the enterprise rather than the deferred income tax valuation allowances due to the temporary differences between GAAP and tax law, which is consistent with the previous studies.
实证结果发现,递延所得税费用与企业盈余管之为有显著的正向关系,表示企业盈余变动额愈大,愈可能使用递延所得税费用修饰盈余水准;实证结果同时也显示,企业真正用作为盈余管工具的部分是会计与税法规定之宽松程同而产生之暂时性差,主要从企业收入与费用认之时间点上加以调整,而非由递延所得税资产之备抵评价科目著手,此一结果则与先前之文献符合。
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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.
第十八条递延所得税资产和递延所得税负债的计量,应当反映资产负债表日企业预期收回资产或清偿负债方式的所得税影响,即在计量递延所得税资产和递延所得税负债时,应当采用与收回资产或清偿债务的预期方式相一致的税率和计税基础。
- 推荐网络例句
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On the other hand, the more important thing is because the urban housing is a kind of heterogeneity products.
另一方面,更重要的是由于城市住房是一种异质性产品。
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Climate histogram is the fall that collects place measure calm value, cent serves as cross axle for a few equal interval, the area that the frequency that the value appears according to place is accumulated and becomes will be determined inside each interval, discharge the graph that rise with post, also be called histogram.
气候直方图是将所收集的降水量测定值,分为几个相等的区间作为横轴,并将各区间内所测定值依所出现的次数累积而成的面积,用柱子排起来的图形,也叫做柱状图。
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You rap, you know we are not so good at rapping, huh?
你唱吧,你也知道我们并不那么擅长说唱,对吧?