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中英对照法律资源--企业会计准则第18号--所得税 |
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作者：无忧教育 文章来源：51education.net 点击数： 更新时间：2008-5-18 |
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s and interests, and the amount affected by them shall be recorded into the income tax expenses of the current period during which the change occurs. 第十八条递延所得税资产和递延所得税负债的计量，应当反映资产负债表日企业预期收回资产或清偿负债方式的所得税影响，即在计量递延所得税资产和递延所得税负债时，应当采用与收回资产或清偿债务的预期方式相一致的税率和计税基础。 <westbank> Article 18The measurement of deferred income tax assets and deferred income tax liabilities shall reflect the effect of the expected asset recovery or liability settlement method on the balance sheet day on the income taxes, i.e. the tax rate and tax base, which is adopted at the time of measurement of the deferred income tax assets and deferred income tax liabilities and shall be identical with those of expected asset recovery or liability settlement method. 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。 <westbank> Article 19An enterprise shall not discount any deferred income tax asset or deferred income tax liability. 第二十条资产负债表日，企业应当对递延所得税资产的账面价值进行复核。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。 <westbank> Article 20The carrying amount of deferred income tax assets shall be reexamined on balance sheet day. 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. 在很可能获得足够的应纳税所得额时，减记的金额应当转回。 <westbank> When it is probable to obtain sufficient taxable income taxes, such write-down amount shall be subsequently reversed. 第二十一条企业当期所得税和递延所得税应当作为所得税费用或收益计入当期损益，但不包括下列情况产生的所得税： <westbank> Article 21The income taxes of the current period and deferred income tax of an enterprise shall be treated as income tax expenses or incomes, and shall be recorded into the current profits and losses, excluding the income taxes incurred under the following circumstances: （一）企业合并。 <westbank> (1)the business combination; and （二）直接在所有者权益中确认的交易或者事项。 <westbank> (2)the transactions or events directly recognized as the owner's rights and interests. 第二十二条与直接计入所有者权益的交易或者事项相关的当期所得税和递延所得税，应当计入所有者权益。 <westbank> Article 22The income taxes of the current period and deferred income tax related to the transactions or events directly recorded in the owner's rights and interests shall be recorded into the owner's rights and interests. 第六章 列报 <westbank> Chapter VI Presentation 第二十三条递延所得税资产和递延所得税负债应当分别作为非流动资产和非流动负债在资产负债表中列示。 <westbank> Article 23The deferred income tax assets and deferred income tax liabilities shall be respectively presented as the non-current assets and non-current liabilities in the balance sheet. 第二十四条所得税费用应当在利润表中单独列示。 <westbank> Article 24The income tax expenses shall be presented separately in the profit statement. 第二十五条企业应当在附注中披露与所得税有关的下列信息： <westbank> Article 25An enterprise shall, in its notes, disclose the following information related to the income taxes: （一）所得税费用（收益）的主要组成部分。 <westbank> (1)the main constituent parts of the income tax expenses (incomes); （二）所得税费用（收益）与会计利润关系的说明。 <westbank> (2)a statement of the relationship between the income tax expenses (incomes) and the accounting profits; （三）未确认递延所得税资产的可抵扣暂时性差异、可抵扣亏损的金额（如果存在到期日，还应披露到期日）。 <westbank> (3)the amounts of deductible temporary difference or deductible loss of unrecognized deferred income tax assets (if there is a date due, it shall disclose the date due); （四）对每一类暂时性差异和可抵扣亏损，在列报期间确认的递延所得税资产或递延所得税负债的金额，确认递延所得税资产的依据。 <westbank> (4)every category of temporary difference and deductible loss, the amount of the deferred income tax assets or deferred income tax liabilities which are recognized during the presentation period, and the basis for the recognition of the deferred income tax assets; and （五）未确认递延所得税负债的，与对子公司、联营企业及合营企业投资相关的暂时性差异金额。 <westbank> (5)as for any deferred income tax liabilities which have not been recognized, the amounts of temporary differences related to the investments of the subsidiary companies, associated enterprises and joint enterprise. |
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