- 递延所得税负债
- 递延应纳所得税额
- defer: vi. (-rr-) 服从，听从，遵从 (to)。 We ...
- income tax: 所得税。
- liability: n. 1.责任，义务。 2.〔pl.〕 负债，债务 (o ...
- deferred tax liabilities: 递延税款贷项; 递延所得税负债
- income tax liabilities: 所得税责任; 所得税债务
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deferred income tax liabilities中文什么意思
- 递延所得税负债
- 递延应纳所得税额
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例句与用法
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- 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。