1)defer[英][d?'f?:(r)][美][d?'f?]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。
英文短句/例句
1.deferred charges延期费; 预付 款; 滚存[递延]费用; 递延借项
2.deferred concept of income tax allocation所得税递延分摊概念
3.deferred tax credit or debit递延税金贷项或借项
4.basic gate propagation delay time基本闸传递延迟时间
5.deferred depreciation递延折旧,推迟折旧
6.deferred profit on instalment sales分期收款销货递延利润
7.accounting for deferred taxation递延税金的会计核算
8.deferred research and development costs递延研究和发展成本
9.Unamortized balance of deferred costs递延成本的未报销余额
10.deferred rate and currency setting递延利率和货币设定
11.deferred charges to future income未来收益的递延费用
12.Explore the concepts of "Deferred Tax Liability" and "Deferred Tax Asset."理解“递延税金负债”和“递延税金资产”的概念。
13.Affirmation of Deferred Income tax Liabilities and Deferred Assets;递延所得税负债及递延所得税资产的确认
14.basis used to amortize deferred research and development costs摊销递延研究和展成本的办法
15.movements of unamortized deferred research and development costs未摊销递延研究和发展费用的动态
16.other accounts receivable and deferred charges其他应收帐款和递延费用
17.Analysis of Deferring Method and Liability Method in Income Tax Accounting;所得税会计中的递延法与债务法分析
18.On the Origin of the Production of "Deferred Power" and Its Prevention and Cure Countermeasures;试论“递延权力”的产生根源与防治对策
相关短句/例句
deferral[英][di'f?:r?l][美][d?'f??l]延期,递延
3)deferral method递延法
4)Institutional heritage制度递延
5)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。
6)Deferred cost递延成本
延伸阅读
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。
