English translation for "deferred income tax assets"

递延所得税资产

Related Translations:

deferred imitation:  延迟模仿

deferred judgment:  延迟判断延迟评判

deferred hire:  拖欠租金

deferred posting:  递延报价

deferred bond:  延期付息债券

deferred shipment:  分期装运

deferred fracture:  推迟骨折延缓骨折

deferred remuneration:  递延酬金

other deferred:  其它递延资产

deferred time:  延迟时间

Example Sentences:

	1.	Deferred income tax assets 递延所得税资产
	2.	Article 19 an enterprise shall not discount any deferred income tax asset or deferred income tax liability 第十九条企业不应当对递延所得税资产和递延所得税负债进行折现。
	3.	Article 20 the carrying amount of deferred income tax assets shall be reexamined on balance sheet day 第二十条资产负债表日，企业应当对递延所得税资产的账面价值进行复核。
	4.	The core of balance sheet liability method is discussed in the paper , namely , affirmation and measure of deferred income tax liabilities and deferred income tax assets 文章主要就资产负债表债务法的核心，即递延所得税负债和递延所得税资产的确认和计量进行了探讨。
	5.	Article 23 the deferred income tax assets and deferred income tax liabilities shall be respectively presented as the non - current assets and non - current liabilities in the balance sheet 第二十三条递延所得税资产和递延所得税负债应当分别作为非流动资产和非流动负债在资产负债表中列示。
	6.	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。
	7.	Where there is any taxable temporary difference or deductible temporary difference , it shall be recognized as a deferred income tax liability or deferred income tax asset according to the present standards 存在应纳税暂时性差异或可抵扣暂时性差异的，应当按照本准则规定确认递延所得税负债或递延所得税资产。
	8.	Where there is difference between the carrying amount of the assets or liabilities and its tax base , the deferred income tax assets or the deferred income tax liabilities shall be determined according to the present standards 资产、负债的账面价值与其计税基础存在差异的，应当按照本准则规定确认所产生的递延所得税资产或递延所得税负债。
	9.	Article 17 on the balance sheet day , the deferred income tax assets and deferred income tax liabilities shall be measured at the tax rate applicable to the period during which the assets are expected to be recovered or the liabilities are expected to be settled 第十七条资产负债表日，对于递延所得税资产和递延所得税负债，应当根据税法规定，按照预期收回该资产或清偿该负债期间的适用税率计量。
	10.	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。

Similar Words：

"deferred imitation" English translation, "deferred income" English translation, "deferred income account" English translation, "deferred income tax" English translation, "deferred income tax -ties" English translation, "deferred income tax liabilities" English translation, "deferred income tax liability method" English translation, "deferred income tax payable" English translation, "deferred income taxes" English translation, "deferred increment" English translation