Учет и аудит |Accounting and Auditing
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Deferred income tax is provided using the balance sheet liability method for
assets and liabilities
balance liabilities
deferred income tax
external auditors
financial reporting
liability account
on behalf of
receivables
statutory accounting reports
tax loss
carry forwards and temporary differences arising between the tax bases of
assets and liabilities
balance liabilities
deferred income tax
external auditors
financial reporting
liability account
on behalf of
receivables
statutory accounting reports
tax loss
and their carrying amounts for financial reporting purposes.
Отсроченный подоходный налог рассчитывается по методу балансовых обязательств в части перенесенного на будущие периоды налогового убытка и временных разниц, возникающих между налоговой базой активов и обязательств и их балансовой стоимостью в финансовой отчетности.
The consolidated financial statements, which are based on
assets and liabilities
balance liabilities
deferred income tax
external auditors
financial reporting
liability account
on behalf of
receivables
statutory accounting reports
tax loss
prepared in compliance with applicable legislation and restated in accordance with International Financial Reporting Standards, are hereby approved
assets and liabilities
balance liabilities
deferred income tax
external auditors
financial reporting
liability account
on behalf of
receivables
statutory accounting reports
tax loss
the Board of Directors.
Консолидированная финансовая отчетность, основанная на данных бухгалтерской отчетности, подготовленной в соответствии с требованиями законодательства и представленной в соответствии с Международными стандартами финансовой отчетности, настоящим утверждается от имени Совета директоров.
Although
assets and liabilities
balance liabilities
deferred income tax
external auditors
financial reporting
liability account
on behalf of
receivables
statutory accounting reports
tax loss
are not, by definition, formally part of an organization, they play a fundamental role in boosting public confidence in the reliability of
assets and liabilities
balance liabilities
deferred income tax
external auditors
financial reporting
liability account
on behalf of
receivables
statutory accounting reports
tax loss
and the internal control system of the organization.
Хотя внешние аудиторы по определению официально не входят в состав организации, они играют основополагающую роль в повышении степени доверия общественности к достоверности финансовой отчетности и надежности системы внутреннего контроля организации.
By method of
assets and liabilities
balance liabilities
deferred income tax
external auditors
financial reporting
liability account
on behalf of
receivables
statutory accounting reports
tax loss
regarding deferred tax losses and temporary differences that arise between the tax base of assets and liabilities and their balance value for the purposes of financial reporting, the
assets and liabilities
balance liabilities
deferred income tax
external auditors
financial reporting
liability account
on behalf of
receivables
statutory accounting reports
tax loss
shall be calculated.
По методу балансовых обязательств относительно перенесенных налоговых убытков и временных разниц, которые возникают между налоговой базой активов и обязательств и их балансовой стоимостью для целей финансовой отчетности, рассчитывается отсроченный налог на прибыль.
The posting of a transaction in an asset or
assets and liabilities
balance liabilities
deferred income tax
external auditors
financial reporting
liability account
on behalf of
receivables
statutory accounting reports
tax loss
should not be determined by whether it is a debit or credit transaction but by the content of the operation; thus advances paid to the staff are shown as
assets and liabilities
balance liabilities
deferred income tax
external auditors
financial reporting
liability account
on behalf of
receivables
statutory accounting reports
tax loss
in the asset account and amounts to be transferred to staff as debits in the liability account.
Отнесение записи к активу или пассиву должно определяться не ее принадлежностью к дебету или кредиту, а содержанием операции: авансовые выплаты сотрудникам должны заноситься в кредиторскую задолженность актива, а суммы предстоящих выплат персоналу – в дебиторскую задолженность пассива.
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