这类负债需要非常审慎的计价,因为其在未来多年递延,用来定价的“贴现率”哪怕有微小的变化都将对其现值产生巨大的波动。
Valuing these liabilities is tricky because they stretch many years into the future and their current worth swings wildly in response to small changes in the “discount rate” used to value it.
虽然这些欠高管的钱规模已达数十亿之巨,但大多数公司仍将这笔款项归入了“其他负债”;只有少数几家公司会指明那些可以归为递延薪酬的部分。
Even when the debts to their executives total in the billions, most companies lump them into 'other liabilities'; only a few then identify amounts attributable to deferred pay.
指递延收入、递延所得税负债等。递延收入系指:凡业经收纳,而应属于以后各期享有之收入。
Refer to deferred income, deferred income tax liabilities, and etc... deferred income refers to income items received by a business to be recorded as income in the future periods.
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.
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.
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.
指递延收入、递延所得税负债等。
Refer to deferred income, deferred income tax liabilities, and etc...
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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