本文为您带来递延资产的英文翻译，包括递延资产用英语怎么说，递延资产用英语怎么说，递延资产的英语造句，

本文为您带来递延资产的英文翻译，包括递延资产用英语怎么说，递延资产用英语怎么说，递延资产的英语造句，递延资产的英文原声例句，递延资产的相关英语短语等内容。

递延资产的英文翻译，递延资产的英语怎么说？

递延资产的英语网络释义

181 递延资产 (deferred assets) 指已发生之支出，其效益超过一年或 一个营业周期，应由以后各期负担 者。

... lng防御性定位 deferrable assets递延资产 deferral递延[项目 ...

递延资产 （ Deferred Charges ）是指本身没有交换价值，不可转让，一经发生就已消耗，但能为企业创造未来收益，并能从未来收益的会计期间抵补的各项支出。

... prepaid assets 递延资产 Prepaid expense 待摊费用 ; charges prepaid 费用已预付 ; 预付运费 ; 费用预付讫预付费用 ; 预支运费 ...

递延资产的汉英大词典

递延资产

• deferred assets

递延资产的英语短语

递延资产的英文例句

各种递延资产的未摊销余额应当在会计报表中列示。

All deferred assets shall be shown separately in accounting statements by its balance not yet amortized.

允许外商将勘查费用计入递延资产，在开采阶段分期摊销。

Foreign investors are allowed to incorporate expenditures on prospecting into deferred assets and have them amortized at the prospecting stage.

长期资产包括长期投资、固定资产、无形资产、递延资产和其他长期资产。

Long-term assets comprise long-term investments, fixed assets, intangible assets, deferred assets and other long-term assets.

但它又是在人力资本取得的过程中发生的，所以该成本具有递延资产的特点。

However, it comes into being in the process of the acquisition of human capitals. So it features in the extension of the assets.

对于按照税法规定能够于以后年度抵减应纳税所得额的可抵扣亏损，视同暂时性差异确认相应的递延所得税资产。

The deductible losses, which can be utilised against the future taxable profit in accordance with tax law, are regarded as temporary differences and a deferred tax asset is recognised accordingly.

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。

If it is unlikely to obtain sufficient taxable income to offset against the benefit of the deferred income tax asset, the carrying amount of the deferred income tax assets shall be written down.

介绍与应收款项相关的各类资产备抵科目：备抵可疑帐户（ADA），备抵销货退回，以及递延所得。

Introduce the different types of contra-asset accounts related to Accounts Receivable: Allowance for Doubtful Accounts ("ADA"), Allowance for Returns, and Deferred Income Liability.

债务法；递延所得税资产；盈余管理。

Liability Method; Deferred Tax Assets; Earnings Management.

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。

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.

在中期资产负债表上其余额以递延项目列示…

The balance is reported on interim balance sheets as a deferred item.

所有递延税项负债及未来可能有应课税盈利予以抵销的递延税项资产，均予确认。

All deferred tax liabilities, and all deferred tax assets to the extent that it is probable.

这是因为，如果未来盈利预期太低，递延税项资产可能会被减记。

That is because deferred tax assets can get written down if a company's future profit projections fall too low.

新准则取消了应付税款法和纳税影响会计法的递延法和损益表债务法，要求采用资产负债表债务法。

The new standards eliminated the payable tax method and tax-effect-accounting method (deferral method and income statement liability method), and required adopting balance sheet liability method.

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。

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...

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。

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 th...

新准则取消了应付税款法和纳税影响会计法的递延法和损益表债务法，要求采用资产负债表债务法。

Then the author introduced on the balance sheet obligation method and the basic process of accounting treatment.

新准则取消了应付税款法和纳税影响会计法的递延法和损益表债务法，要求采用资产负债表债务法。

Then the author introduced on the balance sheet obligation method and the basic process of accounting treatment.

递延资产的原声例句

递延资产的网络释义

递延资产 递延资产是指本身没有交换价值，不可转让，一经发生就已消耗，但能为企业创造未来收益，并能从未来收益的会计期间抵补的各项支出。递延资产又指不能全部计入当年损益，应在以后年度内较长时期摊销的除固定资产和无形资产以外的其他费用支出，租入固定资产改良支出，以及摊销期在一年以上的长期待摊费用等（开办费用已不按资产记录，按费用计提）。 递延资产这个概念跟待摊费用其实相当接近，区别在于期限问题。待摊费用是指不超过一年但大于一个月这期间分摊的费用。超过一年分摊的费用就是递延资产。摊销就是本期发生,应由本期和以后各期产品成本共同负担的费用。摊销费用的摊销期限最长为一年。如果超过一年，应作为递延资产核算。

以上关于递延资产的英语翻译来自英汉大词典，希望对您学习递延资产的英语有帮助。