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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
Options:
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- Include in personal glossary

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
Local time: 08:01
税务资产负债表
Explanation:
FYI
Selected response from:

Samantha Zhao
Local time: 15:01
Grading comment
agree thanks
4 KudoZ points were awarded for this answer

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Summary of answers provided
5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
4税收资金平衡表
Prof Projex


  

Answers


6 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
税务资产负债表


Explanation:
FYI

Samantha Zhao
Local time: 15:01
Meets criteria
Native speaker of: Native in ChineseChinese
PRO pts in category: 4
Grading comment
agree thanks

Peer comments on this answer (and responses from the answerer)
agree  orientalhorizon
16 hrs
  -> Thanks. :-)
Login to enter a peer comment (or grade)

19 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
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: 15:01
Meets criteria
Native speaker of: Native in ChineseChinese
PRO pts in category: 8
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54 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 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: 15:01
Meets criteria
Native speaker of: Native in ChineseChinese
PRO pts in category: 56

Peer comments on this answer (and responses from the answerer)
agree  ukheidi
13 hrs
  -> thanks!

agree  orientalhorizon
15 hrs
Login to enter a peer comment (or grade)

11 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 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: 15:01
Meets criteria
Native speaker of: Native in ChineseChinese
PRO pts in category: 4

Peer comments on this answer (and responses from the answerer)
agree  orientalhorizon
5 hrs
  -> thanks
Login to enter a peer comment (or grade)

13 hrs   confidence: Answerer confidence 5/5
税务平衡表


Explanation:
or 税务资金 平衡表

AliceChen
United States
Local time: 03:01
Meets criteria
Native speaker of: Native in ChineseChinese
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