deferred income tax信息详情
[税收]递延所得税
deferred income───递延收入; 递延所得;递延收入,[会计]递延收益
deferred tax───[税收]递延税款;递延所得税,递延税金,缓付税金
tax income───税收;[财]征收所得税
deferred tax assets───递延税款借项;递延所得税资产
deferred tax liability───递延所得税负债
deferred tax asset───递延所得税资产
imputed income tax───估算所得税
graduated income tax───分级所得税;累进所得税
income tax returns───所得税申报表
Compared with the former rules, as to the components and calculation of deferred income tax assets and deferred income tax liabilities, the new guide is more in line with...───新准则对于递延所得税资产和递延所得税负债的确认与计量的有关规定,较原所得税会计的有关规定,更符合有关“资产”和“负债”会计要素的定义。
Refer to deferred income, deferred income tax liabilities, and etc...───指递延收入、递延所得税负债等。
An enterprise should 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。
The current income tax expenses, including income tax and deferred income tax.───所得税费用包括当期所得税和递延所得税。
The impairment of deferred income tax assets shall be subject to the Accounting Standard for Business Enterprises No. 18 - Income Taxes;───递延所得税资产的减值,适用《企业会计准则第18号--所得税》。
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.
The 1992 figures reflect a change in the method of accounting for certain deferred income tax benefits.
Article 23 The deferred income assets and deferred income tax liabilities shall be respectively presented in the non-current assets and non-current liabilities in the balance sheet.
Refer to deferred income, deferred income tax liabilities, and etc...Deferred income refers to income items received by a business to be recorded as income in the future periods.
Refer to deferred income, deferred income tax liabilities, and etc...
How can I confirm that related deferred income tax, as well as how to determine the income statement should be recognized on the income tax costs are the focus of this article.
Deferred income tax accounting for income tax expense recognized in the income tax and tax relief for the difference between the credit or debit balance should be "deferred taxes."
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.
Compared with the former rules, as to the components and calculation of deferred income tax assets and deferred income tax liabilities, the new guide is more in line with ...
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