deferred tax
英 [dɪˈfɜːd tæks]
美 [dɪˈfɜːrd tæks]
递延税款
双语例句
- 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。 - 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。 - Deferred tax credit or debit
递延税金贷项或借项 - I admitted to him I didn't know much about deferred tax accounting, because in the US we have a special group dedicated to handling all our tax-related questions.
我告诉他我不太了解递延税，因为在美国我们专门设立了一个部门来处理所有税务相关的问题。 - 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。 - One day, a partner came to me ask a question about US GAAP deferred tax accounting for one of his clients.
一天，一个合伙人为他的一位客户过来问我一个关于美国公认会计原则递延税务会计的问题。 - In such circumstances, the deferred tax asset is recognised in the period in which the deductible temporary differences arise.
在这种情况下，递延所得税资产应在可抵扣暂性差异产生的期间确认。 - 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。 - 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。 - 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 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。 - However, this paper, form an accounting perspective, analyzes the underlying theory on balance sheet liability approach of accounting for income taxes, the temporary differences and recognizing, measuring, reporting of deferred tax according to requirement of International Financial Reporting Standards No.
本文从会计角度，按国际财务报告准则第12号要求的资产负债表债务法，具体分析其理论基础、暂时性差异和递延税款的确认、计量与报告。 - Were studied three types of earnings management and changes in deferred tax rate the relevance of the underlying assumptions made and to be verified.
分别研究了这三类企业盈余管理与递延税款变动幅度的相关性，提出了相关假设并予以验证。 - 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。 - The third chapter is the theoretical support of this hypothesis, theoretical support for the research is divided into earnings management and deferred tax on two aspects of these theories proposed on the basis of the above assumptions.
第三章是本文的理论支持与研究假设，理论支持方面又分为盈余管理的研究、递延税款的研究以及递延税款的计算三个方面，并在这些理论的基础上本文提出了相关的假设。 - 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。 - 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。 - 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。 - The empirical results also show that changes in deferred tax as a listed company can really achieve profitability, an indicator of profit smoothing.
实证结果还表明，递延税款的变动确实可以作为上市公司实现扭亏为盈、利润平滑等的一个指标。 - In this study, a new perspective and means are approached. This study researches on earning management from the perspective of deferred tax expense, which offers a novel approach on researching earning manipulation.
本文采用了新的视角和手段，从递延所得税费用角度出发研究企业的盈余管理行为，为研究企业的盈余操纵行为提供了新的方法。 - 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。