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deferred income tax中文是什么意思

  • 递延所得税

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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
  • Deferred income tax assets
    递延所得税资产
  • 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。
  • Article 20 the carrying amount of deferred income tax assets shall be reexamined on balance sheet day
    第二十条资产负债表日,企业应当对递延所得税资产的账面价值进行复核。
  • An investment in certain business , activities , etc . that legally entitles the investor to avoid , reduce , or defer income taxes
    在某些行业、活动等方面的投资,投资者合法地享受减、免或缓交所得税。
  • 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。
  • If it is unlikely to obtain sufficient taxable income taxes to offset the benefit of the deferred income tax assets , 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。
  • 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。
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Last modified time:Fri, 15 Aug 2025 00:29:56 GMT

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