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deferral method

  • 递延法

网络释义专业释义

  递延法

Deferral method递延法:与企业投资有关的税额减免的一种核算方法。税额减免在资产有效寿命期的每一年里抵减一部分税收费用。

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短语

deferral method of income recognition 收益的延期确认法

deferral and matching method 递延配比法

  • 递延法

·2,447,543篇论文数据,部分数据来源于NoteExpress

双语例句

  • 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.

    准则取消应付税款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。

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  • When tax rate was changed, deferral tax was adjusted at once and had future meaning. At all periods between produce and transfer, liability method accorded with matching principle better.

    债务现行成本或公允价值计量属性,税率变动立即调整赋予递延税款未来意义发生整个期间配比更好,更具相关性。

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