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deferred tax asset中文什么意思

发音:   用"deferred tax asset"造句
  • 递延税款借项
  • 递延所得税资产
  • defer:    vi. (-rr-) 服从，听从，遵从 (to)。 We ...
  • tax:    n. 1.税，租税，租款 (on; upon)。 2.〔 ...
  • asset:    n. 1.资产；财产。 2.有用的资源，宝贵的人[物]。 ...
  • deferred asset:    递延资产
  • deferred tax:    递延税金; 递延税款; 递延税项
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例句与用法

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  1. Deferred tax assets are offset against deferred tax liabilities when they relate to income taxes levied by the same taxation authority
    递延税项资产可抵销递延税项负债，但这些资产和负债必须与同一税务机关徵收的所得税有关。
  2. All deferred tax liabilities , and all deferred tax assets , to the extent that it is probable that future taxable profits will be available against which the assets can be utilised , are recognised
    所有递延税项负债和递延税项资产（只限于有可能用来抵销日后应课税溢利的资产）均予确认。
  3. Deferred tax assets and liabilities arise from deductible and taxable temporary differences respectively , being the differences between the carrying amounts of assets and liabilities for financial reporting purposes and their tax bases
    递延税项资产及负债分别由资产及负债按财务报表之帐面值及课税值两者之间可予扣减及应课税之暂时性差异所产生。
  4. The carrying amount of a deferred tax asset is reviewed at the balance sheet date and is reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow the related tax benefit to be utilised
    递延税项资产于每个结算日之帐面值须予以审阅，如不再可能取得足够之应课税溢利以运用有关之税务利益，帐面金额则予以调低。
  5. Iii net deferred tax asset has not been recognised owing to uncertainty regarding the group s future operating results 3 . earnings per share the calculation of basic earnings per share for the periods presented is based on the following data : - consolidated consolidated for the for the year ended year ended 31 . 12 . 2002 31 . 12 . 2001 hk 000 hk 000 earnings profit for the period used in the calculation of basic earnings per share 20 , 852 4 , 552 shares weighted average number of shares for the purpose of calculation of basic earnings per share 237 , 589 , 041 200 , 000 , 000
    3 .每股亏损盈利所呈报的各期间的每股基本亏损盈利按以下数据计算:综合综合截至2002年截至2001年12月31日全年12月31日全年千港元千港元亏损盈利用以计算每股基本亏损盈利的亏损溢利20 , 852 4 , 552股数作为计算每股基本亏损盈利的加权平均己发行股收237 , 589 , 041 200 , 000 , 000

相关词汇

其他语言

        deferred tax assetとは意味：deferred tax asset 繰延税金資産 くりのべぜいきんしさん
        deferred tax asset meaning：[Finance] An asset on a company's balance sheet that may be used to reduce any subsequent period's income tax expense. Deferred tax assets can arise due to net loss carryovers, which are only recorded...

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