deferred income tax liability中文是什么意思

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[网络] 递延所得税负债；递延应纳所得税税额；递延应付所得税

deferred income tax liability method 递延所得税负债法
deferred income tax 递延所得税
deferred income tax -ties 递延应纳所得税额
deferred income tax assets 递延所得税资产
deferred income tax liabilities 递延所得税负债; 递延应纳所得税额
deferred income tax payable 递延应付所得税
deferred prepaid income tax 递延预付所得税
income tax liability 所得税负债
deferred liability 递延负债
deferred income 迟收; 递延收入; 递延收益; 递延所得税; 迤延收益
deferred tax 递延税金; 递延税款; 递延税项
tax deferred 缓纳税的
tax-deferred 缓纳税的; 延迟缴税的
tax liability 纳税义务，应纳税额; 纳税责任；税务负担; 税务负担
deferred pension liability account 延期养老金负债帐户
income tax 所得税。
tax income 税收; 征收所得税
tax on income 所得税
the income tax 所得税
deferred charges to future income 未来收益的递延费用
deferred income account 递延收益账户
deferred income taxes 递延使得税; 递延所得税
deferred interest income 递延利息收入
deferred interest income account 递延利息收入帐户
deferred rental income 递延租金收入

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例句与用法

deferred income tax liability method
递延所得税负债法
deferred income tax liabilities
递延所得税负债
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。
The core of balance sheet liability method is discussed in the paper, namely, affirmation and measure of deferred income tax liabilities and deferred income tax assets
文章主要就资产负债表债务法的核心，即递延所得税负债和递延所得税资产的确认和计量进行了探讨。
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。
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
存在应纳税暂时性差异或可抵扣暂时性差异的，应当按照本准则规定确认递延所得税负债或递延所得税资产。
Where there is difference between the carrying amount of the assets or liabilities and its tax base, the deferred income tax assets or the deferred income tax liabilities shall be determined according to the present standards
资产、负债的账面价值与其计税基础存在差异的，应当按照本准则规定确认所产生的递延所得税资产或递延所得税负债。
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
与子公司、联营企业及合营企业的投资相关的应纳税暂时性差异产生的递延所得税负债，应当按照本准则第十二条的规定确认。
Article 17 on the balance sheet day, the deferred income tax assets and deferred income tax liabilities shall be measured at the tax rate applicable to the period during which the assets are expected to be recovered or the liabilities are expected to be settled
第十七条资产负债表日，对于递延所得税资产和递延所得税负债，应当根据税法规定，按照预期收回该资产或清偿该负债期间的适用税率计量。
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
第十三条企业应当以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限，确认由可抵扣暂时性差异产生的递延所得税资产。

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Last modified time:Sun, 10 Aug 2025 00:29:56 GMT