deferred assets
英 [dɪˈfɜːd ˈæsets]
美 [dɪˈfɜːrd ˈæsets]
递延资产
双语例句
- Article 32 Deferred assets refer to all the expenses that cannot be accounted into current profit or loss totally but should be periodically amortized in future years, including starting expenses, expenditures incurred in major repair and improvement of the rented fixed assets, etc.
第三十二条递延资产是指不能全部计入当年损益，应当在以后年度内分期摊销的各项费用，包括开办费、租入固定资产的改良支出等。 - The Journal was able to approximate companies'IOUs, in some cases, by looking at an amount they report as deferred tax assets for'deferred compensation'or'employee benefits and compensation.
在某些情况下，《华尔街日报》可以通过分析公司为递延薪酬或职工福利及薪酬所申报的递延所得税资产来大概估算出公司到底欠高管多少钱。 - Article 23 Assets shall normally be divided into current assets, long-term investments, fixed assets, intangible assets, deferred assets and other assets.
第二十三条资产分为流动资产、长期投资、固定资产、无形资产、递延资产和其他资产。 - At issue are so-called deferred tax assets, which are accepted as core capital in the four southern European countries, but which are not regarded by the European Central Bank as high quality.
争论的焦点是所谓的递延所得税资产&这类资产在上述四个南欧国家被视为核心资本，但欧洲央行（ECB）并不认为它是优质资产。 - To compensate for the perceived weakness of deferred tax assets, the ECB has signalled that it would increase capital buffers, called Pillar 2 requirements, on banks seen as over-reliant on this kind of capital.
欧洲央行认为将递延所得税资产算作资本存在不足，为了弥补这一点，它表示将要求那些它认为过度依赖此类资本的银行增加缓冲资本，即第二支柱要求。 - Deferred tax assets are created when banks make losses that they can later offset against their tax bill.
当银行发生了以后可以抵扣税款的损失时，就产生了递延所得税资产。 - Foreign investors are allowed to incorporate expenditures on prospecting into deferred assets and have them amortized at the prospecting stage.
允许外商将勘查费用计入递延资产，在开采阶段分期摊销。 - All deferred assets shall be shown separately in accounting statements by its balance not yet amortized.
各种递延资产的未摊销余额应当在会计报表中列示。 - Deferred tax assets are not recognized unless the related benefits are expected to crystallize in the foreseeable future.
除非预期在可预见之未来出现有关利益，否则递延税项之资产不列于账内。 - Option-game integrative method and optimization of the profit allocation among government-university-industry combination; Deferred tax assets are not recognized unless the related benefits are expected to crystallize in the foreseeable future.
期权-博弈整体方法与产学研结合利益最优分配除非预期在可预见之未来出现有关利益，否则递延税项之资产不列于账内。 - On the balance sheet date, where there is any exact evidence showing that it is likely to acquire sufficient amount of taxable income tax in a future period to offset against the deductible temporary difference, the deferred income tax assets unrecognized in prior periods shall be recognized.
资产负债表日，有确凿证据表明未来期间很可能获得足够的应纳税所得额用来抵扣可抵扣暂时性差异的，应当确认以前期间未确认的递延所得税资产。 - In-contrast to current assets, long-term assets refer to those as-sets that will be realized or consumed within a period longer than one year ot their acquisition, which are normally divided into fixed assets, intangible assets and deferred assets.
与流动资产相比，长期资产是指在超过一年的时间内变现或者耗用的资产，通常分为固定资产、无形资产及递延资产。 - If it is unlikely to obtain sufficient taxable income taxes to offset the benefit of the deferred income tax assets, the carrying amount of the deferred income tax assets shall be written down.
如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。 - But, in addressing this problem, regulators propose to increase certain deductions which reduce how much common equity can be counted, removing, for example, the value of goodwill and deferred tax assets.
然而，为了解决这一问题，监管机构提议增加某些扣减项目，如去除商誉价值和递延税款借项，这会降低普通股权益的计算值。 - Accordingly, the Company has no net deferred tax assets.
因此，该公司已没有净递延所得税资产。 - The balance of deferred investment profits or losses as at the! Accounting year-end shall be separately disclosed under other assets or other liabilities in the balance sheet.
递延投资损益的期末净额应当在资产负债表其他资产类或者其他负债类下单列项目反映。 - The Impact of the Deferred Income Tax Assets and Deferred Income Tax Liability to Earnings Management in the Conditions of New Standard of Enterprise Accounting
新准则下我国上市公司递延所得税对盈余管理影响的实证研究 - Liability Method; Deferred Tax Assets; Earnings Management.
债务法；递延所得税资产；盈余管理。 - 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 the definition of the account elements on assets and liabilities.
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。 - Under the new guidelines, the capital market investors treat the deferred tax assets as real assets and the deferred tax liabilities as real liabilities.
且在新所得税准则下，资本市场投资者将递延所得税资产看作一项真实的资产，而递延所得税负债则被视为一项真实的负债。 - Investment Estimation part has described the total and each unit of the project investment, the fixed assets, deferred assets, construction, working capital and other resource allocation of the project in the investment activities.
投资估算部分对项目总投资以及各单元工程的投资情况进行说明，对该项目投资活动中的固定资产、递延资产、建设流动资金等资金分配情况进行了说明。