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   评估增值 的翻译结果: 查询用时:0.189秒
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评估增值
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  “评估增值”译为未确定词的双语例句
     On the Accounting Treatment of Depreciation After the Appreciation (Decrease) of Fixed Assets Evaluation
     论固定资产评估增值(减值)后折旧的会计处理
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     Discussion about the Issue of Corporation Income Tax for State-owned Enterprise Whose Value has been Evaluated
     关于国企改制后评估增值的所得税问题
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  相似匹配句对
     The Evaluation Model of Teaching Efficiency of Secondary Education Based on Increment
     基于增值的中学教学效率评估模型
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     Adoption of "Value-added" Evaluation Indicators for Assessing School Performance
     运用“增值”评量指标评估学校表现
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     5) assessing;
     ⑤评估;
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     Evaluation of Insomnia
     失眠的评估
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     VALUE-ADDED TESTING
     增值测试
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Introduces the type of property assessment in enterprise,discusses the accounting de- ferred taxation of appreciation in property assessment.

介绍了企业资产评估的类型 ,探讨了资产评估增值的递延税款的核算问题

In accordance with the original cost accounting principles, the non-cash assets of the enterprise should enter into the account book according to the real cost,but in some special cases such as the property right changes,the non-cash assets must enter into the account book in line with the generally acknowledged value. Hence,the income tax accounting of non-cash assets evaluation rising in value can be accounted according to the comprehensive adjusted methods.

按历史成本计价原则,企业非现金资产应按取得时的实际成本入帐,但在产权产生变动等特殊情况下,必须按评估确认的公允价值入帐。资产评估增值(或减值)的所得税核算可按据实逐年调整方法或综合调整方法调整会计利润,计算应纳税所得额。

The Enterprise Accounting Norms” stipulates that the acquisition of stocks from long term investment with the sacrifice of non cash asset should be entered into the book at fair values. The future income tax(to be credited in the “Deferred Taxes” account)should be deducted from the difference between the excessive fair value and the non cash book value as “Reserve Funds of Capital Surplus”.Transactions of physical contribution and asset revaluation gains should be recorded at the actual value with deductions...

The Enterprise Accounting Norms” stipulates that the acquisition of stocks from long term investment with the sacrifice of non cash asset should be entered into the book at fair values. The future income tax(to be credited in the “Deferred Taxes” account)should be deducted from the difference between the excessive fair value and the non cash book value as “Reserve Funds of Capital Surplus”.Transactions of physical contribution and asset revaluation gains should be recorded at the actual value with deductions for future income tax, also as“Reserve Funds of Capital Surplus”.

《企业会计准则》规定 ,以放弃非现金资产取得长期股权投资 ,应按公允价值入帐。公允价值高于投出非现金资产帐面价值的差额 ,扣除未来应交的所得税 (记入递延税款科目贷方 ) ,暂计资本公积准备项目。在发生接受捐赠实物资产业务和资产评估增值业务时 ,应按捐赠实物资产价值和资产评估增值款扣款未来应交的所得税 ,暂计资本公积准备项目。

 
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