The simplest example of a deferred tax asset is the carryover of losses. If a business incurs a loss in a financial year, it usually is entitled to use that loss in order to lower its taxable income in the following years. In that sense, the loss is an asset.对递延所得税资产而言，...
IAS 12中,税基的定义是:The tax base of an asset or liability is the amount attributed to that asset or liability for tax purposes. 这里似乎就是前文提及的tax account(专门以税法为口径记的“税法账”)的逻辑。税基就是tax account上的“账面净值”。 具体到资产的税基时,IAS 12又强调: The tax bas...
如果该项目是Asset(e.g prepaid rent)如果该项目是Liability(e.g provision)Step 4:Dr DTA Cr Tax ...
网络递延税款资产 网络释义 1. 递延税款资产 ...011年1~3月)财报,由於注销金额达44亿美元的递延税款资产(deferred-tax asset),因此亏损扩大至3,888亿日圆(约47.4亿美 … gaforum.org|基于 1 个网页 例句 释义: 全部,递延税款资产
Deferred tax asset - Non current 青云英语翻译 请在下面的文本框内输入文字,然后点击开始翻译按钮进行翻译,如果您看不到结果,请重新翻译! 翻译结果1复制译文编辑译文朗读译文返回顶部 [object Object] 翻译结果2复制译文编辑译文朗读译文返回顶部 翻译结果3复制译文编辑译文朗读译文返回顶部...
求翻译:Deferred Tax Asset是什么意思?待解决 悬赏分:1 - 离问题结束还有 Deferred Tax Asset问题补充:匿名 2013-05-23 12:21:38 递延所得税资产 匿名 2013-05-23 12:23:18 递延税款财产 匿名 2013-05-23 12:24:58 递延税款财产 匿名 2013-05-23 12:26:38 递延的所得税资产 匿名 ...
跟老外学会计英语ACCA,你的英语进步神奇,照此方法,精听-跟读-背诵-默写-笔译-口译、重复重复,重复 N次(N》1Tax planning 2:48:37 你的英语进步神奇。跟老外学会计英语ACCA,你的英语进步神奇,照此方法,精听-跟读-背诵-默写-笔译-TX UK Session # 2 IHT & VAT 3:08:23 你的英语进步神奇。跟老外学会计...
[translate] a因为你体会不到独自想念有多无奈。 正在翻译,请等待... [translate] aIf、 maybe、 如果可能、、[translate] a玫琳凯公司由艾施女士创办在1963年 正在翻译,请等待... [translate] aDeferred tax asset 递延税款财产[translate]
Temporary differences are differences between the carrying amount of an asset or liability recognized in the statements of financial position and the amount attributed to that asset or liability for tax; ordeductible temporary differences, which are temporary differences that will result in deductible ...
· A deferred tax asset is an item on the balance sheet that results from overpayment or advance payment of taxes. · 递延所得税资产是资产负债表内的一个项目,产生原因是超额缴纳所得税或提前缴纳所得税。 · It is the opposite of a deferred tax liability, which represents income taxes owed. ...