Цій статті більше 3-х років. Українське законодавство складне і мінливе, тож на даний момент редакція не гарантує її 100% актуальність. У разі сумнівів скористайтесь пошуком, щоб читати свіжіші статті і консультації, або зверніться за допомогою до нашого ШІ-консультанта.
Insert the appropriate word:
adjust anticipate applies
arise recognised timing
According to the provisions of the German Commercial Code, deferred taxes are to be calculated for all ________________ differences in the tax valuations and consolidated balance sheets. Deferred taxes can only be ________________ if future reversal is probable, i.e. we ________________ a company’s liquidation. Deferred tax assets on loss carryforwards may not be capitalised.
Under US GAAP, deferred taxes are provided for all temporary differences between the tax and consolidated balance sheets (temporary concept). The temporary concept also ________________ to quasi-permanent differences. Furthermore, under US GAAP deferred taxes are calculated for loss carryforwards and when we ________________ accounting and valuation. A valuation allowance is established when it is likely that the event for deferred tax assets will not ________________.
|
timing |
ˈtaɪmɪŋ |
временной |
|
to adjust |
əˈʤʌst |
корректировать |
|
to anticipate |
ænˈtɪsɪpeɪt |
ожидать |
|
to apply |
əˈplaɪ |
применять |
|
to arise |
əˈraɪz |
возникать |
|
to recognise |
ˈrekəgnaɪz |
признавать |
ANSWERS:
According to the provisions of the German Commercial Code, deferred taxes are to be calculated for all timing differences in the tax valuations and consolidated balance sheets. Deferred taxes can only be recognised if future reversal is probable, i.e. we anticipate a company’s liquidation. Deferred tax assets on loss carryforwards may not be capitalised.
Under US GAAP, deferred taxes are provided for all temporary differences between the tax and consolidated balance sheets (temporary concept). The temporary concept also applies to quasi-permanent differences. Furthermore, under US GAAP deferred taxes are calculated for loss carryforwards and when we adjust accounting and valuation. A valuation allowance is established when it is likely that the event for deferred tax assets will not arise.
Этот и многие другие интересные материалы Вы можете найти в учебнике “Practical Financial English”
подробнее о книге и как ее заказать здесь >>>
Новости по теме:
Cover letter: проверь свой английский >>>
Responsibilities of Chief Financial Officer (extract from Practical Financial English) >>>
Economic situation (extract from Practical Financial English) >>>
Tax Accountant: проверь свой английский >>>
Doing Business: проверь свой английский >>>
Price: перевір свою англійську >>>
Retail Business Risks: проверь свой английский >>>
Accountant: проверь свой английский >>>
