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。
Article 19 An enterprise should 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。
The difference between the carrying amount of the asset or liability and its tax base, the deferred income tax asset or the deferred income tax liability shall be determined according to these Standards.
资产、负债的账面价值与其计税基础存在差异的，应当按照本准则规定确认所产生的递延所得税资产或递延所得税负债。
The result is that part of the tax liability is deferred until later years.
这样做的结果是：企业可以延缓交纳一部分所得税，即在固定资产使用周期的以后几年才支付。
Current tax assets are offset against current tax liabilities, and deferred tax assets against deferred tax liabilities if, and only if, the Company or the Group has the legally enforceable right to set off current tax assets against current tax liabilities and the following additional conditions are met:– in the case of current tax assets and liabilities, the Company or the Group intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously; or – in the case of deferred tax assets and liabilities, if they relate to income taxes levied by the same taxation authority on either:– the same taxable entity; or – different taxable entities, which, in each future period in which significant amounts of deferred tax liabilities or assets are expected to be settled or recovered, intend to realise the current tax assets and settle the current tax liabilities on a net basis or realise and settle simultaneously.
倘本公司或本集团有法定行使权以本期税项资产抵销本期税项负债，并且在符合以下附带条件之情况下，本期税项资产与递延税项资产始会分别与本期税项负债及递延税项负债抵销：－倘为本期税项资产及负债，本公司或本集团计划按净额基准结算，或同时变现该资产及清偿该负债；或－倘为递延税项资产及负债，而此等资产及负债与同一税务机关就以下其中一项征收之所得税有关：－同一应课税公司；或－不同之应课税公司。
Deferred taxation is provided in full, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the accounts.
递延税项乃就资产和负债的税基与账目中所示账面值两者的暂时差异，以负债法全数拨备。
In prior year, deferred taxation was accounted for at the current taxation rate in respect of timing differences between profit as computed for taxation purposes and profit as stated in the accounts to the extent that a liability or an asset was expected to be payable or recoverable in the foreseeable future.
上年度所用的基准，是倘若预计於可见将来会有负债须予支付或资产可予收回，则对用於计税之溢利与帐面溢利之间的重大时差，按当期税率计提递延税项拨备。
Deferred taxation is provided under the liability method, at the current tax rate, in respect of significant timing differences between profit as computed for taxation purposes and profit as stated in the financial statements, except when it is considered that no liability will arise in the foreseeable future.
递延税项乃以负债法按应课税溢利与财务报表所载溢利两者间之重大时差拨出准备，惟认为不会于可预见未来出现之负债则不包括在内。
Certain exchanges in some jurisdictions permit deferred payment of the option premium, exposing the purchaser to liability for margin payments not exceeding the amount of the premium.
某些国家的交所允许期权买方延迟交付期权，买方支付保证费用的责任超过期权。
Certain exchanges, banks or financial institutions in some jurisdictions permit deferred payment of the option premium, exposing the purchaser to liability for margin payments not exceeding the amount of the premium.
在某些司法体系中，由于允许某些交易所、银行或金融机构推迟付款，从而使购买方承受的保证金债务不超过期权价格。
Deferred tax assets and deferred tax liabilities are determined using tax rates that are expected to apply to the period when the related deferred tax asset is realised or the deferred tax liability is settled.
于资产负债表日，递延所得税资产和递延所得税负债，按照预期收回该资产或清偿该负债期间的适用税率计量。
However, this paper, form an accounting perspective, analyzes the underlying theory on balance sheet liability approach of accounting for income taxes, the temporary differences and recognizing, measuring, reporting of deferred tax according to requirement of International Financial Reporting Standards No.
本文从会计角度，按国际财务报告准则第12号要求的资产负债表债务法，具体分析其理论基础、暂时性差异和递延税款的确认、计量与报告。
These changes must be reflected in balance sheet deferred tax asset and liability accounts with the net difference increasing or decreasing the profit and loss and, in some cases, the equity accounts.
企业适用税率的升降变化会反映在资产负债表递延所得税资产和负债科目中，而递延所得税资产或负债科目的差额变化将产生对应的损益表的影响；在某些情况下，这种变化会或会直接反映在所有者权益科目下。
After that, by the theory and the contrast analysis, the writer illustrates taxes payable method, deferred method, income statement liability method and balance sheet liability method.
然后，运用理论分析和比较分析的方法，从含义、核算过程以及不同之处等方面对应付税款法、递延法、损益表债务法和资产负债表债务法进行了探讨。
Empirical test confirmed that deferred income tax expense does become one of the profit smoothing means, That is the balance sheet liability method have significant incremental effect on the listed companies'behavior of profits Smoothing.
实证检验证实，递延所得税费用确实成为利润平滑的手段之一，即采取资产负债表债务法对上市公司利润平滑行为具有显著增量作用。
The Impact of the Deferred Income Tax Assets and Deferred Income Tax Liability to Earnings Management in the Conditions of New Standard of Enterprise Accounting
新准则下我国上市公司递延所得税对盈余管理影响的实证研究
Liability Method; Deferred Tax Assets; Earnings Management.
债务法；递延所得税资产；盈余管理。
The focal point is the choice Deferred and Liability Method.
三是所得税跨期摊配的程度与方法。其中矛盾的焦点又集中在递延法和债务法的选择上。
Deferred tax asset and liability accounts must be recalculated to reflect changes to the expected tax rates at the time temporary differences will reverse.
在进行递延所得税会计处理时，考虑到时间性差异转回时税率变化的影响，在预期未来所得税税率会发生变化时需要重新估算递延所得税资产和债务。