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tax balance sheets

Chinese translation: 税务资产负债表

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

English term or phrase:	tax balance sheets
Chinese translation:	税务资产负债表
Entered by:	Sam Q

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14:38 Jul 13, 2008

English to Chinese translations [PRO]
Law/Patents - Law: Taxation & Customs

English term or phrase: tax balance sheets

is there a set translation for "tax balance sheets" in Chinese please?And can anyone give me a definition of it? THnaks

Sam Q KudoZ activity Questions: 147 (2 open) (1 without valid answers) Answers: 0
Local time: 22:29

税务资产负债表

Explanation:
FYI

Selected response from:

Samantha Zhao
Local time: 05:29

Grading comment

agree thanks
4 KudoZ points were awarded for this answer

Summary of answers provided

税务平衡表

AliceChen

4 +1

税务资产负债表

Lina Liu

3 +2

为计税而制备的资产负债表

LoyalTrans

4 +1

税务资产负债表

Samantha Zhao

税收资金平衡表

Prof Projex

Answers

6 mins confidence:

peer agreement (net): +1

税务资产负债表

Explanation:
FYI

Samantha Zhao
Local time: 05:29
Meets criteria
Native speaker of:

Chinese
PRO pts in category: 4

Grading comment

agree thanks

19 mins confidence:

税收资金平衡表

Explanation:
FYI

--------------------------------------------------
Note added at 20 mins (2008-07-13 14:59:24 GMT)
--------------------------------------------------

http://www.taxation.cn:8080/was40/detail?record=2521&channel...

Prof Projex
China
Local time: 05:29
Meets criteria
Native speaker of:

Chinese
PRO pts in category: 8

54 mins confidence:

peer agreement (net): +2

为计税而制备的资产负债表

Explanation:
tax balance sheet是指与accounting balance sheet相对的为了计税/纳税而制备的资产负债表，有些科目的数值会与accounting balance sheet上的有所不同（比如资产价值是按实际值还是账面值、投资是按股权法还是视为投资），而这种不同会直接导致企业是在当期还是在今后缴税。

具体有关tax balance sheet与accounting balance sheet之间的区别可以参看：forum.thomson.com.au/media/guides/cpd/TEAT_UG.pdf

LoyalTrans
Local time: 05:29
Meets criteria
Native speaker of:

Chinese
PRO pts in category: 56

11 hrs confidence:

peer agreement (net): +1

税务资产负债表

Explanation:
税务资产负债表,为税务部门需要而编制的资产负债表.参见如下链接1.http://www.thehindubusinessline.com/2007/08/12/stories/20070... 在编制资产负债表的同时,需编制一份税务资产负债表,其每一项都根据永久性差异和时间性差异进行填列.
2.http://ec.europa.eu/taxation_customs/resources/documents/tax... 在欧盟的这篇资料中,更详尽地对税务资产负债表和企业的资产负债表进行了说明,尤其是第7条.
由此可见,tax balance sheets是专门为报税而单独编制的报表,或是资产负债表的附表.

但在中国的财务制度中,报税的报表即企业的报表,无需为税务部门单独编制报表.各差异仅需在相关报表中进行调整即可.

Lina Liu
China
Local time: 05:29
Meets criteria
Native speaker of:

Chinese
PRO pts in category: 4

13 hrs confidence:

税务平衡表

Explanation:
or 税务资金平衡表

AliceChen
United States
Local time: 17:29
Meets criteria
Native speaker of:

Chinese

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tax balance sheets

Chinese translation: 税务资产负债表

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