1) deferred method
递延法
1.
After the issuing and implementing of"Enterprise Accountant Criterion 18th-Income tax"(new criterion),many enterprises income tax accountants processing method is changed from ta- xes payable method or deferred method to Balance Sheet Liability Method.
《企业会计准则第18号—所得税》(简称新准则)颁布实施后,必然有许多企业的所得税会计处理方法从应竹税款法或递延法改为资产负债表债务法。
2.
Used with tax payable method and influence tax method to edit financial statement, deferred method and debt method as influence tax method often adopt singly, which lead to reflect income tax information partly, and get bad accounting result.
递延法、债务法常常被单一地采用而忽略其他方法的优越性,致使反映的所得税信息片面,会计处理结果出现错误。
3) Incremetal Cost Method
递延收益法
4) defer
[英][dɪ'fɜ:(r)] [美][dɪ'fɝ]
递延
1.
Around the main idea of \'defer\',the writer discussed Mahler\'s symphonies with its tonality,themes and musical imagery and other aspects in four parts,and explored both of their features and manifestation mode on \'relevance\',\'transitivity\' and \'oneness\' in depth.
文章借用"递延"这一概念,以浪漫主义晚期作曲家马勒的"器乐三部曲"为主要对象进行了专门性的分析和研究。
5) deferral
[英][di'fə:rəl] [美][dɪ'fɝəl]
延期,递延
6) Deferred income tax liability method
递延所得税负债法
补充资料：递延法
递延法是把本期由于时间性差异而产生的影响纳税金额，保留递延到一差异发生相反变化的以后期间予以转销。在税率变化或开征新税时也不需调整由于税率的变化或开征新税对递延税款的影响。发生在本期的时间性差异影响纳税的金额，用现行税率计算，以前各期发生的而在本期转销的各项时间性差异影响纳税的金额，按原发生的税率计算转销。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条