taxable temporary differences - Vertaling naar Chinees - voorbeelden Engels

westbank> Pursuant to the effect of temporary differences on taxable amounts during future periods, they can be classified into taxable temporary differences and deductible temporary differences.

按照暂时性差异对未来期间应税金额的影响，分为应纳税暂时性差异和可抵扣暂时性差异。＜

westbank> Article 11Except for the deferred income tax liabilities arising from the following transactions, an enterprise shall recognize the deferred income tax liabilities arising from all taxable temporary differences:?

第十一条除下列交易中产生的递延所得税负债以外，企业应当确认所有应纳税暂时性差异产生的递延所得税负债：＜

westbank> The deferred income tax liabilities arising from the taxable temporary differences related to the investments of subsidiary companies, associated enterprises and contractual enterprises shall be recognized according to Article 12 of the present Standard.

与子公司、联营企业及合营企业的投资相关的应纳税暂时性差异产生的递延所得税负债，应当按照本准则第十二条的规定确认。＜

Deferred tax liabilities are the amounts of income taxes payable in future periods in respect of taxable temporary differences.

递延纳税义务系指在未来各期中对应税的暂记差额应缴纳的所得税金额。

Deferred tax assets and liabilities arise from deductible and taxable temporary differences respectively, being the differences between the carrying mounts of assets and liabilities for financial reporting purposes and their tax bases.

递延税资产和负债分别产生于可扣税以及应缴税的暂时性差异，是财务报告和资产和负债结存与计税基数之间的差异。

a variety of other factors are also evaluated in considering whether there is convincing evidence that it is probable that some portion or all of the deferred tax assets will ultimately be realised, such as the existence of taxable temporary differences, tax planning strategies and the periods in which estimated tax losses can be utilised.

其它不同因素亦在评估之列，以考虑是否有具说服力之证据，证明部份或所有递延税项资产有可能最终被确认，例如应课税暂时差额、税务计划策略及估计税务亏损可被动用之期间。

Deferred tax liabilities are recognised for all taxable temporary differences, except

递延税项负债乃就所有应课税暂时差异而确认：

Deferred tax liabilities are generally recognised for all taxable temporary differences, and deferred tax assets are recognised to the extent that it is probable that taxable profits will be available against which deductible temporary differences can be utilised.

递延所得税负债通常对所有应税暂时性差额认定，而且递延所得税资产的认定应确保有可能获得应税利润，并且对其使用可抵扣的暂时性差异。

Recognition primarily involves judgement regarding the future performance of the particular legal entity or tax group in which the deferred tax asset has been recognised. A variety of other factors are also evaluated in considering whether there is convincing evidence that it is probable that some portion or all of the deferred tax assets will ultimately be realised, such as the existence of taxable temporary differences, tax planning strategies and the periods in which estimated tax losses can be utilised. The carrying amount of deferred tax assets and related financial models and budgets are reviewed at the end of each reporting period and to the extent that there is insufficient convincing evidence that sufficient taxable profits will be available within the utilisation periods to allow utilisation of the tax losses carried forward, the asset balance will be reduced and charged to the income statement.

其它不同因素亦在评估之列，以考虑是否有具说服力之证据，证明部份或所有递延税项资产有可能最终被确认，例如应课税暂时差额、税务计划策略及估计税务亏损可被动用之期间。递延税项资产及相关财务模型之账面值及预算于各报告期末予以检讨，惟只限于没有足够具说服力之证据，证明动用期间内有足够应课税溢利，让结转税项亏损得以被动用，资产结余将会减少并在收益表中扣减

Deferred tax on revaluation: IAS 12 requires recognition of a deferred tax liability for all taxable temporary differences.

重新估价递延税：《国际会计准则》第12号要求，必须承认对于所有应付税款的时间性差异，应负递延税责任。

Implementing the requirements of IAS 12 Income Taxes on recognition of deferred tax liability for taxable temporary differences seems to be another area where preparers are experiencing difficulties in complying with the requirements.

实施《国际会计准则》12"所得税" 关于确认应纳税临时差异的递延应纳税规定，似乎是编制者在遵守准则方面所遇到的另一个困难。

Deferred income tax assets/Deferred income tax liability(1)Confirmation of deferred income tax assets If there is a deductible temporary difference between the book value of assets and liabilities and the tax base, recognize thedeferred tax assets generated by the deductible temporary difference based on the limitation of taxable income that is used to deductthe deductible temporary difference.(2) The confirmation of deferred income tax liability If taxable temporary differences exist between the book value of assets, liabilities and its tax base, in accordance with the applicable tax rates in the expected period for drawing back the asset or settling the liabilities, it will be recognized as deferredincome tax liabilities by calculation..Operational leasing and Financing leasing(1)Accounting of operational leasing Operating lease, also known as operational leasing, is the symmetry of the financing lease.

已确认的政府补助需要返还时，存在相关递延收益余额的，冲减相关递延收益账面余额，超出部分计入当期损益；不存在相关递延收益的，直接计入当期损益。 27、递延所得税资产和递延所得税负债（1）确认递延所得税资产的依据某些资产、负债项目的账面价值与其计税基础之间的差额，以及未作为资产和负债确认但按照税法规定可以确定其计税基础的项目的账面价值与计税基础之间的差额产生的暂时性差异，采用资产负债表债务法确认递延所得税资产及递延所得税负债。

Deferred income tax assets/Deferred income tax liability(1)Confirmation of deferred income tax assets If there is a deductible temporary difference between the book value of assets and liabilities and the tax base, recognize thedeferred tax assets generated by the deductible temporary difference based on the limitation of taxable income that is used to deductthe deductible temporary difference.(2) The confirmation of deferred income tax liability If taxable temporary differences exist between the book value of assets, liabilities and its tax base, in accordance with the applicable tax rates in the expected period for drawing back the asset or settling the liabilities, it will be recognized as deferredincome tax liabilities by calculation..Operational leasing and Financing leasing(1)Accounting of operational leasing Operating lease, also known as operational leasing, is the symmetry of the financing lease.

27、递延所得税资产和递延所得税负债（1）确认递延所得税资产的依据根据资产、负债的账面价值与其计税基础之间的差额，按照预期收回该资产或清偿该负债期间的适用税率计算确认递延所得税资产。确认递延所得税资产以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限。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，确认以前会计期间未确认的递延所得税资产。

Vertaling van "taxable temporary differences" in Chinees

Synoniemen voor taxable temporary differences in het Engels