各种递延资产的未摊销余额应当在会计报表中列示。
All deferred assets shall be shown separately in accounting statements by its balance not yet amortized.
允许外商将勘查费用计入递延资产，在开采阶段分期摊销。
Foreign investors are allowed to incorporate expenditures on prospecting into deferred assets and have them amortized at the prospecting stage.
长期资产包括长期投资、固定资产、无形资产、递延资产和其他长期资产。
Long-term assets comprise long-term investments, fixed assets, intangible assets, deferred assets and other long-term assets.
但它又是在人力资本取得的过程中发生的，所以该成本具有递延资产的特点。
However, it comes into being in the process of the acquisition of human capitals. So it features in the extension of the assets.
对于按照税法规定能够于以后年度抵减应纳税所得额的可抵扣亏损，视同暂时性差异确认相应的递延所得税资产。
The deductible losses, which can be utilised against the future taxable profit in accordance with tax law, are regarded as temporary differences and a deferred tax asset is recognised accordingly.
如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。
If it is unlikely to obtain sufficient taxable income to offset against the benefit of the deferred income tax asset, the carrying amount of the deferred income tax assets shall be written down.
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。
Introduce the different types of contra-asset accounts related to Accounts Receivable: Allowance for Doubtful Accounts ("ADA"), Allowance for Returns, and Deferred Income Liability.
债务法；递延所得税资产；盈余管理。
如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。
If it is unlikely to obtain sufficient taxable income taxes to offset the benefit of the deferred income tax assets, the carrying amount of the deferred income tax assets shall be written down.
新准则取消了应付税款法和纳税影响会计法的递延法和损益表债务法，要求采用资产负债表债务法。
The new standards eliminated the payable tax method and tax-effect-accounting method (deferral method and income statement liability method), and required adopting balance sheet liability method.
在中期资产负债表上其余额以递延项目列示…
The balance is reported on interim balance sheets as a deferred item.
所有递延税项负债及未来可能有应课税盈利予以抵销的递延税项资产，均予确认。
All deferred tax liabilities, and all deferred tax assets to the extent that it is probable.
这是因为，如果未来盈利预期太低，递延税项资产可能会被减记。
That is because deferred tax assets can get written down if a company's future profit projections fall too low.
新准则对于递延所得税资产和递延所得税负债的确认与计量的有关规定，较原所得税会计的有关规定，更符合有关“资产”和“负债”会计要素的定义。
Compared with the former rules, as to the components and calculation of deferred income tax assets and deferred income tax liabilities, the new guide is more in line with...
新准则对于递延所得税资产和递延所得税负债的确认与计量的有关规定，较原所得税会计的有关规定，更符合有关“资产”和“负债”会计要素的定义。
Compared with the former rules, as to the components and calculation of deferred income tax assets and deferred income tax liabilities, the new guide is more in line with th...
新准则取消了应付税款法和纳税影响会计法的递延法和损益表债务法，要求采用资产负债表债务法。
Then the author introduced on the balance sheet obligation method and the basic process of accounting treatment.
新准则取消了应付税款法和纳税影响会计法的递延法和损益表债务法，要求采用资产负债表债务法。
Then the author introduced on the balance sheet obligation method and the basic process of accounting treatment.
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