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- deferred tax accounting [经] 递延税金会计
- On Difference of Income Tax Accounting between China and the U.S.A. 中美所得税会计几点差异的研究。
- Give you time to learn deferred taxes, marketable security accounting, leases, etc. 给你时间去学习递延税务会计、价证券会计、赁会计等。
- Deferred tax assets are not recognized unless the related benefits are expected to crystallize in the foreseeable future. 除非预期在可预见之未来出现有关利益,否则递延税项之资产不列于账内。
- Deferred tax is the policyholders to pay premiums in the first time in proceeds deducting, in the lead again when the insurance levy. 递延纳税是指在投保人在交纳保费的时候先在所得中扣除,而在领保险费的时候再征收。
- Regarding enterprises that plan to apply for N&HTES and its 15% tax rate, an example best illustrates the issues and approaches to calculating deferred tax balances. 对计划申请 “高新技术企业” 以享受15%25优惠税率的企业,以下例子将很好说明在计算递延税款时应关注的问题和方法。
- Deferred tax assets are recognised to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised. 倘若日后可望有应课税溢利,使暂时差异可予抵扣,则确认递延税项资产。
- Deferred tax asset and liability accounts must be recalculated to reflect changes to the expected tax rates at the time temporary differences will reverse. 在进行递延所得税会计处理时,考虑到时间性差异转回时税率变化的影响,在预期未来所得税税率会发生变化时需要重新估算递延所得税资产和债务。
- It mainly includes tax accounting, debt cleaning accounting, insurance paying accounting, price accounting etc. . 法务会计的内容主要包括:企业税务会计、债权债务理算会计、保险赔偿理算会计、司法会计、社会福利保障会计、物价会计、海损理算会计等。
- At least 2 years work experience on taxation affairs, good familiarity with tax accounting and Chinese Taxation Policy. 熟悉税务会计,国家税务法规和办税业务,在税务方面至少有2年经验;
- The deductible losses, which can be utilised against the future taxable profit in accordance with tax law, are regarded as temporary differences and a deferred tax asset is recognised accordingly. 对于按照税法规定能够于以后年度抵减应纳税所得额的可抵扣亏损,视同暂时性差异确认相应的递延所得税资产。
- However, tax accounting has untested theory of tax accounting reporting at present, that may affect disclosure of tax accounting. 但是税务会计目前尚未形成成熟的税务会计报告理论,这将会影响税务会计的信息披露。
- The specific issue is whether the FIE should treat its future tax rate as 25% (the statutory rate) or 15% (the N&HTES rate) for purposes of calculating its deferred tax assets and liabilities? 问题是该外商投资企业在进行递延所得税处理时是应该将其未来适用税率确定为25%25 (法定税率) 或15%25 (如果被认定为高新技术企业应适用的税率)?
- Smyth said the shift would be expensive and added that 'there are some issues that still need to be worked out,' particularly in the realm of tax accounting. 她说,短期而言,这种转变会造成昂贵费用,而且也有一些问题亟待解决,尤其是在税务会计领域。
- New income tax accounting standards in the many new ideas, new developments in accounting practices, but also closer to the modern socio-economic development. 新准则所得税会计出现的许多新观点,是会计实务的新发展,也更加贴近了现代社会经济发展的要求。
- Mr Obama's proposals, particularly his partial reversal of firms' ability to defer taxes, would add yet more complexity. 奥巴马的提议,特别是他对于公司延税能力的部分取消,将带来更多的复杂性。
- For example, tax accounting encompa es the preparation of tax retur and the co ideration of the tax co equences of proposed busine tra actio or alternative courses of action. 政府和非营利性会计是专门记录和报告各种类型的政府组织和其他非营利性组织的运作情况。
- Under current law, U.S. companies can defer taxes indefinitely on the many of the profits they say they have earned overseas until they “repatriate” that money back to the U.S. 在现行法律下,美国企业可以无限期的推迟它们从海外赢得利润的税收,直到这些利润“返回”美国。
- Tax accounting and planning II. 税务会计与纳税筹划2。
- As a branch of financial accounting, accounting for income tax is different frow income tax accounting and it deals with the difference between accounting income and taxable income. 所得税会计是财务会计的一个分支;它不同于税务会计.;会计所得和纳税所得之间的差异是所得税会计的处理对象