查询词典 deferred income

For Air-Way Manufacturing Company's audited financial statements we need to do an income statement along with a balance sheet for to satisfy US Accepted Accounting Principles because we are able to expense various expenses immediately instead of setting up a long term deferred expense account.

我们需要为美国Air-way制造企业金融报表的审计报告，出具综合损益报表和资产负债表，以满足美国公认会计原则，因我们能够立即核销各种各样的开支账户，而不需建立长期性延期开支帐户。

However, there is no assurance that the Group will generate sufficient taxable income to allow all or part of its deferred tax assets to be utilised.

然而，本集团无法保证可产生足够应课税收入以运用全部或部分递延税项资产。

Liabilities may also include certain deferred items, such as income taxes to be allocated.

负债还可以包括某些递延的项目，如待分配的所得税。

The "Time differences" concept and deferred method for income tax has been recognized and further developed in the international accounting field.

该《规定》中提出了永久性差异和时间性差异的概念及应付税款法和递延法、债务法的所得税会计处理办法。

Last, the influence of this regulation on all the other tax-related items, such as the permanent difference, cumulative difference, income tax credit, undistributed surplus, and allowance to reduce deferred tax asset to expected realizable value is discussed.

最后，本论文亦将讨论相关的新增规定对税务相关项目的影响，这些项目包括永久性差异、暂时性差异、所得税抵减、未分配盈余及备抵递延所得税资产评价等等。

Article 12 Commercial banks should explain in their notes to the accounting report the important policy of accounting and accounting estimates, including: Accounting standards, accounting year, reporting currency, accounting basis and valuation principles; Type and scope of loans; Accounting rules for investment; Scope and method of provisions against asset losses; Principle and method of income recognition; Valuation method for financial derivatives; Conversion method for foreign currency business and accounting report; Preparation method for consolidated accounting report; Valuation and depreciation method for fixed assets; Valuation method and amortization policy for intangible assets; Amortization policy for long-term deferred expenses; Accounting practice for income tax.

第十二条商业银行应在会计报表附注中说明本行的重要会计政策和会计估计，包括：会计报表编制所依据的会计准则、会计年度、记账本位币、记账基础和计价原则；贷款的种类和范围；投资核算方法；计提各项资产减值准备的范围和方法；收入确认原则和方法；衍生金融工具的计价方法；外币业务和报表折算方法；合并会计报表的编制方法；固定资产计价和折旧方法；无形资产计价及摊销政策；长期待摊费用的摊销政策；所得税的会计处理方法等。

Does the Valuation Allowance of Deferred Tax Assets Have the Dual Effects of Income Smoothing and Information Signaling?

篇名 递延所得税资产备抵评价是否具有损平稳化与资讯传递效果？

Therefore,the enterprises must use Retrospective Adjustment Method to re-count their income tax and re-calculate and re-adjust the book value of deferred tax money according to new criterion.

采用追溯调整法时，应当计算会计政策的变更的累积形影响数，并相应调整变更年度的期初留存收益以及会计报表的相关项目。

A tax-deferred annuity is a contract between you and the insurance company with guaranteed interest and guaranteed annuity income options.

税务递延年金之间的合同是你和保险公司的利益与保障，并保证年金收入选项。

Plus, the investments grow tax-deferred -- ie, you don't pay taxes on the growth and income until you make withdrawals in retirement -- leaving more of your money to compound through the years.

此外，投资增长延税-即，你不付税的增长和收入，直到您退出退休-让您更多的钱化合物通过多年。

Plunder melds and run with this jewel!

掠夺melds和运行与此宝石！

My dream is to be a crazy growing tree and extend at the edge between the city and the forest.

此刻，也许正是在通往天国的路上，我体验着这白色的晕旋。