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- 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。
- 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。
- 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 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。
- Explore the concepts of "Deferred Tax Liability" and "Deferred Tax Asset." 理解“递延税金负债”和“递延税金资产”的概念。
- 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)?
- deferred tax asset 递延税金资产
- 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。
- 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。
- 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。
- 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。
- 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。
- Her only asset is a gentle nature. 她唯一的长处就是性格温柔。
- Treatment of Deferred Tax Liability for Unrealized Capital Gains 对未实现资本收益的递延税收负债的处理
- His chief asset is his winning smile. 他的主要资本是那迷人的微笑。
- Her one priceless asset is her unflappability. 她有一点是非常难能可贵的,就是她遇事冷静。
- The tennis player's speed is his great asset. 那个网球运动员动作迅速,这是他的一大优势。
- I defer to your greater experience in such things. 在这些问题上,我尊重你丰富的经验。
- The tax inspector agreed the figures. 税务稽查员核准了这些数字。