网络所得税资产或负债 网络释义 1. 所得税资产或负债 G、所得税资产或负债(income tax asset or liability) H、独资课税 (taxation of sole proprietorship) I、合夥课税 (taxation of par... w3.sce.pccu.edu.tw|基于18个网页
Unearned revenue.(asset/liability同时增减而且没有cash outflow,未来可能涨revenue,我们希望越多越好)Unearned revenue (also known as unearned income, deferred revenue, or deferred income) is cash collected in advance of providing goods and services. For example, a magazine publisher receives subscription ...
美 英 un.所得税负债 英汉 un. 1. 所得税负债 例句
This paper clarifies the fundamental income computational structure under the Asset-and-Liability view. According to this income view, income is the increase/decrease in the net asset of an enterprise and key concepts are asset and liability. Thus, in the fundamental income computational structure, ...
related deferred income tax asset is realised or the deferred income tax liability is settled. asiasat.com 遞延所得稅乃根據報告日 期頒布或實際上頒布之稅率(及法例)計算,並將於遞延所得 稅 資產變 現或 清償遞延所得稅 負債時應用。 asiasat.com Dividend income from financial assets at fair val...
However,thedeferred income taxisnot accounted for if it arises from initial recognition of an assetorliabilityinatransaction other than a business [...] asiasat.com asiasat.com 然而,倘遞延所得稅乃來自交易(業務合併除外)中對資產或負債之初始 確認,而交易時會計盈虧或應課稅盈虧均不受影響,及不會列...
考点:Asset and liability method 有时也称为asset and liability approach或 balance sheet approach Deferred tax asset:递延所得税资产,暂时性差异中能够减少未来期间的应交所得税的金额。如:预收房租的影响 Deferred tax liability:递延所得税负债,暂时性差异中能够增加未来期间的应交所得税的金额。如:分期付款销...
Balance sheet是看一下过了一个accounting period,这个firm的资产变化,一般格式是先是asset(current asset,non-current asset),liabilities(current,non-current),然后是equity,最后一定要符合accounting formula:ASSET=LIABILITY+EQUITY 29431 热点考题 2022年高考真题试卷及分析报告 358154 高考复习之挑战压轴题300题 ...
Comprehensive Allocation (of income tax expense):The asset and liability method is required by GAAP (ie. record income tax payable or deferred tax asset/liability on the B/S) 考点:Asset and liability method 有时也称为asset and liability approach或 balance sheet approach ...
Can result in a deferred tax asset .由于亏损产生,可以抵扣未来利润? Tax base: Net amount of an asset or liability used for tax reporting pur 3、poses.Financial reporting Terminology(财务报表科目 )? Acco un ti ng profit : Pretax finan cial in come based on finan cial acco unting sta nda...