第十八部分 所得稅
income taxes 所得稅
tax base 計(jì)稅基礎(chǔ)
tax base of an asset 資產(chǎn)的計(jì)稅基礎(chǔ)
tax base of a liability 負(fù)債的計(jì)稅基礎(chǔ)
the liability method (資產(chǎn)負(fù)債表)債務(wù)法
temporary [’temp()r爂樀嶗攙椀昀昀攀爀攀渀挀攀猀 暫時(shí)性差異
permanent [’p洂()n渂琀崀攙椀昀昀攀爀攀渀挀攀猀永久性差異
taxable temporary differences 應(yīng)納稅暫時(shí)性差異
deductible [d’d欂琀樀戂()l] temporary differences 可抵扣暫時(shí)性差異
deferred tax asset 遞延所得稅資產(chǎn)
deferred tax liability遞延所得稅負(fù)債
current income taxes 當(dāng)期所得稅
taxable profit 應(yīng)納稅所得額
tax credit 稅款抵減
deductible loss 可抵扣虧損
applicable tax rates 適用稅率
income taxes 所得稅
tax base 計(jì)稅基礎(chǔ)
tax base of an asset 資產(chǎn)的計(jì)稅基礎(chǔ)
tax base of a liability 負(fù)債的計(jì)稅基礎(chǔ)
the liability method (資產(chǎn)負(fù)債表)債務(wù)法
temporary [’temp()r爂樀嶗攙椀昀昀攀爀攀渀挀攀猀 暫時(shí)性差異
permanent [’p洂()n渂琀崀攙椀昀昀攀爀攀渀挀攀猀永久性差異
taxable temporary differences 應(yīng)納稅暫時(shí)性差異
deductible [d’d欂琀樀戂()l] temporary differences 可抵扣暫時(shí)性差異
deferred tax asset 遞延所得稅資產(chǎn)
deferred tax liability遞延所得稅負(fù)債
current income taxes 當(dāng)期所得稅
taxable profit 應(yīng)納稅所得額
tax credit 稅款抵減
deductible loss 可抵扣虧損
applicable tax rates 適用稅率