deferred income
英 [dɪˈfɜːd ˈɪnkʌm]
美 [dɪˈfɜːrd ˈɪnkʌm]
递延收益
双语例句
- Deferred concept of income tax allocation You will gain [ get] profit from your studies.
所得税递延分摊概念你将从念书中获得益处。 - Deferral and amortization of gains and losses deferred concept of income tax allocation
所得税递延分摊概念 - It should be looked on as the deferred income or deferred expense of the united enterprises in the offset journalizes.
在抵消分录中应该作为企业集团的一项递延收入或者递延费用反映。 - Deferred charges to future income
未来收益的递延费用 - 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。 - 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。 - Employee stock options can provide you with a substantial source of deferred income an
员工股票选择权可以向你提供相当的收入来源，并准许延期玉 - Howrey had begun acceding to clients'demands for flat, deferred or contingent fees, causing income to become clumpy and unpredictable.
因为不景气，豪瑞所曾接受客户诉后付费或胜诉后付费的要求，这使得收入变得零碎而不可预测。 - Refer to deferred income, deferred income tax liabilities, and etc* Deferred income refers to income items received by a business to be recorded as income in the future periods.
指递延收入、递延所得税负债等。递延收入系指：凡业经收纳，而应属于以后各期享有之收入。 - Deferred annuity an annuity contract that delays payments of income, installments, or a lump sum until the investor elects to receive them.
递延年金延迟支付收入、分期付款或整笔付款，直至投资者选择收取的年金合约。 - 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 - However, this problem can be solved by using deferred income and deferred expense.
通过待转收入和待转支出两个过渡性科目的会计处理，可以较好地解决账务衔接的问题。 - 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。 - Also, take full account of implementation of regulatory policy changes in the deferred income tax.
同时，在监管政策实施中全面考虑递延所得税变动的情况。 - After that, by the theory and the contrast analysis, the writer illustrates taxes payable method, deferred method, income statement liability method and balance sheet liability method.
然后，运用理论分析和比较分析的方法，从含义、核算过程以及不同之处等方面对应付税款法、递延法、损益表债务法和资产负债表债务法进行了探讨。 - The theoretical basis is about researches on the deferred income tax expense. Furthermore, research design is about hypothesis-setting, sample-selection and model-selecting based on these theories based on assumptions made, the sample selection and model choice.
其中理论支持方面为关于递延所得税费用的研究，研究设计为在这些理论的基础上提出研究假设、进行样本筛选以及模型的建立。 - Securities regulatory authorities should further improve the deferred income tax accounting and disclosure norms, the notes to the financial statements can also be full disclosure of deferred tax movements.
证券监管部门应进一步改进对于递延所得税的核算和披露规范，在财务报表附注中也可以充分的披露递延税款的变动情况。 - Empirical test confirmed that deferred income tax expense does become one of the profit smoothing means, That is the balance sheet liability method have significant incremental effect on the listed companies 'behavior of profits Smoothing.
实证检验证实，递延所得税费用确实成为利润平滑的手段之一，即采取资产负债表债务法对上市公司利润平滑行为具有显著增量作用。 - However, when applying to detect the behaviour of avoiding reporting loss, deferred tax income does not associated with earning management. This is slightly different with results of research in foreign countries.
但是递延所得税费用在检测避免盈余损失的盈余管理行为上并不具有解释能力，这与国外的研究结论并不一致。