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单词 deferred income tax
释义
deferred income tax
  • 简明释义
  • 递延所得税:指企业或个人在会计报表中将所得税分摊到多个会计期间的做法。递延所得税是指在当前会计期间产生的税收,但由于税法规定或会计准则的要求,需要在未来的会计期间才能确认和缴纳的税款。
  • 网络释义
  • 1

    [税收]?递延所得税

    递延所得税(Deferred Income Tax ):详细细分为递延所得税资产和递延所得税负债。由于《企业会计原则第18号-所得税》规则采用资产负债表法核算所得税。

  • 2

    ?得税

    得税(Deferred Income Tax ):具体细分为所得税资产和所得税负债。由于《企业会计准则第18号-所得税》规定采用 .

  • 3

    ?递延税项借项

    ... 无形资产及其他资产合计 Total Intangible assets 递延税项借项 Deferred income tax 资产总计 Total Assets ...

  • 4

    ?递延所得税一项在会计上已经入账但在税务上仍未入帐的收入引起的负债

    Deferred Income Tax递延所得税一项在会计上已经入账但在税务上仍未入帐的收入引起的负债,这项负债记入资产负债表 Deferred Interest Bond递延利息债券在未来特定日期才支付利息的债务工具 .

短语
  • 双语例句
  • 1
    Refer to deferred income, deferred income tax liabilities, and etc...
    指递延收入、递延所得税负债等。
  • 2
    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。
  • 3
    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 th...
    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。
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更新时间:2025/3/29 14:46:49