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递延税项的英文

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"递延税项"怎么读用"递延税项"造句

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  • deferred taxes

例句与用法

  • Income tax for the year comprises current tax and movements in deferred tax assets and liabilities
    年内所得税包括本期税项及递延税项资产和负债的变动。
  • The principal effect of the implementation of ssap 12 revised is in relation to deferred tax
    实施会计实务准则第12号经修订之主要影响乃与递延税项有关。
  • Earnings not paid out as dividends but instead reinvested in the core business or used to pay off debt
    递延税项指因为采取不同会计原则而造成实际应税所得和会计利润不等的情况
  • Deferred tax benefits are not recognised because their realisation cannot be assured beyond reasonable doubt
    由于递延税项利益无法在无合理疑问下获得肯定,因此该利益未获确认。
  • Total liabilities correspond to the summation item of liabilities shown in the balance sheets of the enterprises
    包括流动负债和长期负债、递延税项等,即为企业资产负债表的负债合计项。
  • Current tax balances and deferred tax balances , and movements therein , are presented separately from each other and are not offset
    本期税项结馀及递延税项结馀及其变动会分开列示,而且不互相抵销。
  • The summation of above items is equal to total assets shown in the balance sheets of the enterprises
    包括流动资产、长期资产、固定资产、无形及递延资产、其他长期资产递延税项等,即为企业资产负债表的资产总计项。
  • 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。
  • 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。
  • The decrease in the group s share of profit from this division is mainly attributable to the deferred tax credit recognized in the year ended 31 december 2005 as a result of the reduction in profits tax rate
    本集团所占此部门之盈利减少,主要由于截至二零零五年十二月三十一日止年度内因利得税税率降低而确认递延税项抵免所致。
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