这是对基金管理人而言最重要的条款，约定了interest，dividend收益分配的情况。按优先顺序排列，根据每个基...
accelerated depreciation (more proper to match revenue) most assets generate more benefits in the early years of their economic life and fewer benef its in the later years declining balance method (DB) applies a constant rate of depreciation to an asset’s (declining) book value each year.The...
减:所得税 less: income tax 净利润net income 制造费用 MANUFCATURING EXPENSES 工资(非直接) Labor 职工福利费 Employee welfare 固定资产折旧 Fixed asset depreciation 修理费 Maintenance : 其中:机动设备 Plant and machinery 其他设备 Other machinery 生产房屋建筑 Production buildings and facilities 非生产房屋...
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 Deferred tax asset:递延...
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...
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...
(P/L) CR Current tax (SOFP) 第三:Increase (decrease) of deferred tax liability (asset) 这个应该也相对简单,这是 递延税的内容,递延税的内容要完全理解的话是非常非常难,但是其实 F7 里会处理 这个就差不多了,如果deferredtaxliability负债增加的话会增加 费用,减少的话会减 少费用,deferred tax asset ...
Valuation allowance: Reduction ofdeferred taxassets based on the likelihood theassetswillnot be realized.(递延税资产减值)? Carrying value : Net balance 6、sheet value of an asset or liability.DTL(递延税负债)和DTA(递延税资产)由于实际上缴给国家税务机构的税金和财务报表上计算得出的税金不一样产生的...
如果在澳洲，一般是35%×（revenue-expense），法律好像改了 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 ...
Corporate tax rate 25% ... end-of-year balance sheet will most likely include (in thousands) a deferred tax: A. liability of £460. B. asset of £73. C. liability of £733. 解析:A项。递延所得税差额是由于公司为纳税目的和为财务报表目的报告的收入之间的暂时性差异造成的,由会计折旧...