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递延

na.defer
网络deferral; deferred; Defer

递延

英-汉网络释义

递延

deferral

财务英语英汉对照表 (D) - MBA智库百科 ... defensive technology 防御性技术 deferral 延期，递延 deferral method 递延法 ...

deferred

会计上处理方法是把现时佣金递延（deferred），然后再在未来摊销（amortize），这基本上是把盈利提高了。若单看未经会计 …

Defer

chinese acc Flashcards - Flashcard Exchange ... Deduction 减项 Defer 递延 Defined benefit plan 限定福利计划 ...

deferrals

递延(Deferrals)：系指现金流量的发生早於收入或费用的认列，这类的调整分录是用来记录现金支付的费用期间或现金收入的收 …

AUTD

...580美元/盎司附近振荡整理的格局，预计本周初上海递延(AUTD)将在325元/克附近盘整。

Lags

... Lag models,distributed 分配延迟模式 Lags 递延 Least squares theory,normal equations of 正常方程式之最小平方理论 ...

to defer

早期的经营是以独立投资的形式进行，会计中没有“应计（to accrue）”和“递延（to defer）”的概念。以商品销售而言，所有的结 …

deferral-not taxable until liquidation

C、递延 (deferral-not taxable until liquidation) D、冻结 - 高增值资产以赠与或信托冻结其市价 (estate freeze-for high growth po...

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Deferrable participating loan A loan used by IFC whereby the interest paid is linked to the profits of the company .

可递延参与贷款国际金融公司发放的一种贷款，其利息与公司的利润相挂钩。

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Deferred Revenue A liability account used for deposits and other cash receipts prior to the completion of the sale .

递延收入在完成销售前收取按金或其他现金的负债账目。

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Taxation rates enacted or substantively enacted by the balance sheet date are used to determine deferred taxation .

递延税项按结算日当日制定或实质制定的税率计算。

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Meanwhile, annuities are used to provide tax-deferred income for retirees and for other investment purposes.

企业年金也是为退休人员或是对其投资所提供的一种减免税的递延服务。

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The proposed rules would allow banks to "claw back" deferred bonuses from employees who failed to meet their targets .

草案规定，银行可 “追回 ”未完成业绩目标的员工递延发放的奖金。

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Deferred investment losses shall be accounted for based on the difference between the appraised value and the book value of the investments .

递延投资损失，按照投出资产的实际作价与帐面价值之间的差额入帐；

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Pay packages will have to be designed to prevent excessive risk-taking, which may involve deferring as much as 60% of managers' bonuses .

工资报酬将设计成预防过高风险的形式，这将涉及 60%的经理人的递延奖金。

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Under the old accounting rule , Apple had to defer much of the revenue and cost related to iPhone sales for two years .

根据旧有会计准则，苹果必须将大部分 iPhone 销售收入和成本递延两年进行计算。

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"Most participants favored deferring asset sales for some time , " the minutes said .

“多数与会者支持将资产出售递延一段时间，”会议记录称。

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Holders of deferred shares have no rights to vote at general meetings or receive any dividend .

递延股份的持股人无权在股东大会上投票或收取任何股息。

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Improvement on the establishment of the "deferred taxation accounts "

“递延税款 ”科目设置的完善

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