查询词典 deferred

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。

Refer to deferred income, deferred income tax liabilities, and etc..

指递延收入、递延所得税负债等。

It should be looked on as the deferred income or deferred expense of the united enterprises in the offset journalizes.

在抵消分录中应该作为企业集团的一项递延收入或者递延费用反映。

Refering to the deferred LC we like to explain to you that the Spanish competition obligate us to accept deferred payments from our clients without that we are able to increase the sales prices to compensate this loss in cash flow.

关于为什么要求做远期信用证，我们作出以下解释供您参考，西班牙市场竞争激烈，逼得我们不得不接受我们下家延期付款的要求，如果不延期付款的话，我们就不得不提高商品价格以弥补资金流动所带来的损失。

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。

It should be looked on as the deferred income or deferred expense of the united enterprises in the offset journalizes.

财务费用和投资收益抵消后产生的合并价差是对该递延收入或者递延费用在当期的实现的确认

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。

One of the primary advantages of deferred annuities is the opportunity to accumulate a substantial sum of money by allowing your premium and interest to grow tax-deferred.

的一个主要优点是递延年金的机会积累了大量的钱，让您的保险费及利息将增长延税。

The income is guaranteed for the length of the contract, while the deferred dollars grow at current, tax-deferred interest rates.

收入保障合同时间的长短，而推迟美元增长目前，税务递延利息。

The deferred annuity also allows for additional partial withdrawals, plus the continued tax-deferred growth eventually "replaces" the immediate annuity premium.

递延年金还允许额外的部分撤回，再加上继续延税增长最终&取代&的即期年金保险费。

They weren't aggressive, but I yelled and threw a rock in their direction to get them off the trail and away from me, just in case.

他们没有侵略性，但我大喊，并在他们的方向扔石头让他们过的线索，远离我，以防万一。

In slot 2 in your bag put wrapping paper, quantity does not matter in this case.

在你的书包里槽2把包装纸、数量无关紧要。