| 1. | Deferred income tax liability method
递延所得税负债法 |
| 2. | Deferred income tax liabilities
递延所得税负债 |
| 3. | Deferred income tax assets
递延所得税资产 |
| 4. | Article 19 an enterprise shall not discount any deferred income tax asset or deferred income tax liability
第十九条企业不应当对递延所得税资产和递延所得税负债进行折现。 |
| 5. | Article 20 the carrying amount of deferred income tax assets shall be reexamined on balance sheet day
第二十条资产负债表日，企业应当对递延所得税资产的账面价值进行复核。 |
| 6. | Intel : revenue recognition , p . 54 , and the line " deferred income on shipments to distributors " in the balance sheet
英特尔： 《收入认列》第54页，及资产负债表中的装运至分配之递延收入。 |
| 7. | An investment in certain business , activities , etc . that legally entitles the investor to avoid , reduce , or defer income taxes
在某些行业、活动等方面的投资，投资者合法地享受减、免或缓交所得税。 |
| 8. | The core of balance sheet liability method is discussed in the paper , namely , affirmation and measure of deferred income tax liabilities and deferred income tax assets
文章主要就资产负债表债务法的核心，即递延所得税负债和递延所得税资产的确认和计量进行了探讨。 |
| 9. | Introduce the different types of contra - asset accounts related to accounts receivable : allowance for doubtful accounts ( " ada " ) , allowance for returns , and deferred income liability
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。 |
| 10. | Article 23 the deferred income tax assets and deferred income tax liabilities shall be respectively presented as the non - current assets and non - current liabilities in the balance sheet
第二十三条递延所得税资产和递延所得税负债应当分别作为非流动资产和非流动负债在资产负债表中列示。 |
