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
2、efundsfrom otheryears.?Tax losscarryforward : A currentor pastlossthatcan be used to reduce taxableincome (thus,taxes payable) in the future. Can result in adeferred 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 purposes...
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...
•Theamountactuallypayabletothetaxauthorityinrelationtothetradingactivitiesoftheenterpriseduringtheperiod.(Basedontaxableprofit应收收益、应纳税所得额)假定所得税费用与Dr.Incometaxexpense应付所得税相等Cr.Incometaxpayable•Ingeneral,anenterprisemustpayitstaxliabilityacertainamountoftimeaftertheperiodend.Dr.Income...
•Tax loss carry forward:A current or past loss that can be used to reduce taxable income (thus, taxes payable) in the future. Can result in adeferred 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 purposes. Financial repor...
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. ...
aBorn alive , there is always something more important than life . 出生活,那里比生活总是事重要。[translate] aor to acquisit the current income tax asset and pay off the current income tax liability simultaneously, 或对acquisit当前所得税财产和同时支付当前所得税责任,[translate]...
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 ...
asset or liability is the amount attributed to that asset or liability for tax purposes. All timing differences are temporary differences. Temporary differences also arise in the following circumstances, which do not give rise to timing differences, although the original IAS 12 treated them in the ...
Balance sheet reflect three aspects of the organisation,the asset,the liability and the equity....