| 1. | Explore the concepts of " deferred tax liability " and " deferred tax asset .
理解“递延税金负债”和“递延税金资产”的概念。 |
| 2. | Deferred tax asset
递延所得税资产 |
| 3. | Income tax for the year comprises current tax and movements in deferred tax assets and liabilities
年内所得税包括本期税项及递延税项资产和负债的变动。 |
| 4. | Deferred tax assets are generally carried if they have value , but set up against deferred tax liabilities
延期如果他们有价值,税资产通常被携带,但是向上反对延期税责任的组合。 |
| 5. | Deferred tax assets are generally carried if they have value , but set up against deferred tax liabilities
如果这样值的话，我们认为通过延付税款来增加资金的方式是可行的，但反对以此来减低负债。 |
| 6. | Deferred tax assets are offset against deferred tax liabilities when they relate to income taxes levied by the same taxation authority
递延税项资产可抵销递延税项负债，但这些资产和负债必须与同一税务机关徵收的所得税有关。 |
| 7. | All deferred tax liabilities , and all deferred tax assets , to the extent that it is probable that future taxable profits will be available against which the assets can be utilised , are recognised
所有递延税项负债和递延税项资产（只限于有可能用来抵销日后应课税溢利的资产）均予确认。 |
| 8. | Deferred tax assets and liabilities arise from deductible and taxable temporary differences respectively , being the differences between the carrying amounts of assets and liabilities for financial reporting purposes and their tax bases
递延税项资产及负债分别由资产及负债按财务报表之帐面值及课税值两者之间可予扣减及应课税之暂时性差异所产生。 |
| 9. | The carrying amount of a deferred tax asset is reviewed at the balance sheet date and is reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow the related tax benefit to be utilised
递延税项资产于每个结算日之帐面值须予以审阅，如不再可能取得足够之应课税溢利以运用有关之税务利益，帐面金额则予以调低。 |
| 10. | Iii net deferred tax asset has not been recognised owing to uncertainty regarding the group s future operating results 3 . earnings per share the calculation of basic earnings per share for the periods presented is based on the following data : - consolidated consolidated for the for the year ended year ended 31 . 12 . 2002 31 . 12 . 2001 hk 000 hk 000 earnings profit for the period used in the calculation of basic earnings per share 20 , 852 4 , 552 shares weighted average number of shares for the purpose of calculation of basic earnings per share 237 , 589 , 041 200 , 000 , 000
3 .每股亏损盈利所呈报的各期间的每股基本亏损盈利按以下数据计算:综合综合截至2002年截至2001年12月31日全年12月31日全年千港元千港元亏损盈利用以计算每股基本亏损盈利的亏损溢利20 , 852 4 , 552股数作为计算每股基本亏损盈利的加权平均己发行股收237 , 589 , 041 200 , 000 , 000 |
