负债法 meaning in Chinese
liability method
Examples
- Deferred income tax liability method
递延所得税负债法 - The fifth part is introduction of ias 12 understanding , including revise of ias 12 , how to use balance sheet debt method , measurement and disclosure of deferred assets and deferred liabilities
第五章介绍对国际会计准则12号的理解，包括国际会计准则12号所得税修订，国际会计准则的资产负债表负债法及其运用，递延所得税资产和递延所得税负债的计量与披露。 - In previous years , partial provision was made for deferred tax using the income statement liability method , i . e . a liability was recognised in respect of timing differences arising , except where those timing differences were not expected to reverse in the foreseeable future
在过往年度，本公司乃按收益表之负债法就递延税项作出部份拨备即确认因时差而产生之负债，惟倘该等时差预期将不会在可见将来拨回除外。 - Ssap 12 revised requires the adoption of a balance sheet liability method , whereby deferred tax is recognised in respect of all temporary differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit , with limited exceptions
会计实务准则第12号经修订规定须采纳资产负债表负债法，并按财务报表内资产及负债的账面值，以及用以计算应课税溢利之相应税基之所有暂时性差距具有有限的例外情况而确认递延税项。 - Ssap 12 revised requires the adoption of a balance sheet liability method , whereby deferred tax is recognised in respect of all temporary differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax basis used in the computation of taxable profit , with limited exceptions
会计实务准则第12号经修订规定须采纳资产负债表负债法，并按财务报表内资产及负债的账面值之所有暂时差距，以及用以计算应税溢利之相应税基具有有限的例外情况而确认递延税项。