繰延課税とは？Deferred taxについて解説
- 繰延課税は、未払いまたは未収入税金の差額を認識する会計処理のことです。
- 繰延課税は、貸借対照表日時点で未清算の取引や事象に関連する税金の未払いまたは未収入を認識します。
- 具体的には、将来の税負担の増加または減少につながる取引や事象があった場合に、その差額を認識します。
- ベストアンサー
繰延課税の説明の英文がわかりません。
英国の文書に「Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events that result in an obligation to pay more tax in the future or a right to pay less tax in the future have occurred at the balance sheet date.」という文がありましたが、意味がよくわかりません。 特にreversedはどのような訳になりますか？ 「繰延課税は、期間差異項目が発生し、それが貸借対照表日にreverseされない場合にのみ認識される。この場合、さらに支払う義務または少なく支払う権利の発生につながる取引または事象が貸借対照表日（決算日）に発生しているものとする」 という感じでしょうか。 よろしくお願いします。
- 英語
- 回答数1
- ありがとう数1
- みんなの回答 （1）
- 専門家の回答
質問者が選んだベストアンサー
これは、企業会計と繰延税金資産に関わる税制の話ですかね？詳しくないので誤訳が怖いながらも書いてあるとおりに解釈します。 「繰延税金は、将来より多くまたは少ない税金を支払う義務につながる（資産の）運用または事態が発生した時点で、そこから遡ることのないバランスシートの日時を起点とし全ての時間的な差異を考慮して認められる。」 ただでさえ難しい話でしかもイギリスの税制の話で、かつ専門家でないので自信は無いです。でも要約するとしては繰越税金（資産）の申請は、その理由が発生した時点でのバランスシートを判断の起点としてその前の物は考慮の対象にならないということでは無いでしょうか？
関連するQ&A
- 英語の訳わかりません。お願いします><
On January 4,Garsden Company purchased and received inventory costing $2,000,paying cash. 1月4日にGarsden Companyは棚卸資産を$2000で購入し受け取った。 The event of January 4 required two changes on the balance sheet,even though only one side of the balance sheet was affected. 貸借対照表上の二つの変化をもたらした1/4の結果は、たとえ貸借対照表の片側だけとしても影響を及ぼした。 Each event that is recorded in the accounting records is called a transaction. 会計帳簿の記録されたそれぞれの結果は、transactionと呼ばれる。transactionの訳し方わかりません。 Each transaction causes at least two changes on the balance sheet(not counting the changes in totals and in the date),even when only one said of the balance sheet is affected. 貸借対照表上で二つの変化を引き起こすtransaction(総合的には記録されない)貸借対照表の片側だけですら影響される。 This is true of all transactions,and this is why accounting is called a double-entry system. これは全てのtransactionskの真実であり、会計がdouble-entry systemと呼ばれる由来である。
- ベストアンサー
- 英語
- 英文の説明をお願いします
以下の英文はサマセット・モームの『サミング・アップ』の17章の冒頭部分です。 I have been called cynical. I have been accused of making men out worse than they are. I do not think I have done this. All I have done is to bring into prominence certain traits that many writers shut their eyes to. I think what has chiefly struck me in human beings is their lack of consistency. I have never seen people all of a piece. It has amazed me that the most incongruous traits should exist in the same person and for all that yield a plausible harmony. I have often asked myself how characteristics, seemingly irreconcilable, can exist in the same person. I have known crooks who were capable of self-sacrifice, sneak-thieves who were sweet-natured and harlots for whom it was a point of honour to give good value for money. The only explanation I can offer is that so instinctive is each one's conviction that he is unique in the world, and privileged, that he feels that, however wrong it might be for others, what he for his part does, if not natural and right, is at least venial. 最後の部分の「The only explanation ～」にso thatの関係性が今ひとつ理解ができません。 【疑問】so instinctiveはどのthatにかかっているのか？ 「each one's conviction that ～」のthatなのか、もしくは、このthatは前のconvictionの同格で その先の「that he feels」のthatが該当するのか・・・ 私にとっては非常に難しくご教授を宜しくお願いいたします。 また、可能であればそのように判断した根拠も添えて頂けますと後学の参考になります。お手数かけますが、何卒宜しくお願いいたします。
- ベストアンサー
- 英語
- 至急英語にお願いします。
It is often said that taxes will change in the 21st century. There may be new taxes on bank savings and financial transactions. Trash is likely to be taxed in the future. When you drive your car into a large city, you might have to pay a tax for that. One thing is certain: There will be new taxes for the rich and poor in countries that have fewer and fewer young people to support society.
- 締切済み
- 英語
- 以下の英文を訳して下さい。
Among the many buzzwords we hear in Japan at the beginning of the 21st century, two of the most common are “freeter” and “NEET.” These terms refer to people who either work in temporary jobs (freeters) or those that have no employment, education or training (NEETs). Although freeters are working, most people have a negative impression when they hear these words. One of the images that many foreigners have of Japanese people is that they are diligent. How can it be then that this new breed of people, who appear to have a casual attitude towards work, or are even lazy, came to exist? The answer to this question is not as simple as it may seem.
- ベストアンサー
- 英語
- 下記の英文を訳してくれる方はいませんか？
Kohlberg’s adolescent moral stage The operative moral principle in adolescence is often that if everyone misbehaved , society would not work; law and order are necessary or we would have chaos and so control over others. Interestingly, it is during this period of adolescence, when so many youngsters in fact have problems in accepting authority (or at least question it closely), that youngsters begin to feel very strongly about the importance of that authority for purposes of defining morality. よろしくお願いします。
- ベストアンサー
- 英語
- 次の英文の意味を教えてくれませんか？
I am interested in your camera. I know that you have not asked me to do this, but would you accept US$700 for the camera and US$50 for postage. The postage at the moment is US$34, but I am happy to pay you US$50. I ask this because I need the Australian price to be less than $1000 so I don't have to pay import duties. For amounts over $1000 Australian I will have to pay large import duties. 何度もグーグル翻訳とかで挑戦しましたが、途中で意味不明なんです。 送料が34アメリカドルなんですが、50ドルって？ 最終的には、オーストラリアドルで1000以下にできないかということでしょうか？ 教えていただけないでしょうか？
- ベストアンサー
- 英語
- 英文の和訳
英文を和訳していただけるかた のみでお願いできますでしょうか？ １段落の前半部分となります。 どうぞよろしくお願いいたします。 The sun fell in your twelfth celestial house at birth, this is also the house of the hidden. It means that your soul mate will be a man of obscurity, or if he has power it will be behind the scenes. Not an open status. He may have hidden ambitions and aims in life to do with his Career. He will rise out of difficulty and obscurity. To become someone more important The love will be one that helps you overcome personal obstacles, inhibitions, or things that have got in the way of finding love before. It’s a love that l is like a light on a dark lonely road,, compelling like a distant flame that never goes out, it can seem to help you find the way ahead in your life, or help you carry on. It will make all the things you have struggled against in the past worthwhile.
- ベストアンサー
- 英語
- 英文の和訳
和訳をしていただけるかたのみで お願いできますでしょうか？ 再び挨拶の部分に入ったようです。 どうぞよろしくお願いいたします。 This reading is a totally hand crafted astrological reading done in the traditional way. Now Tomoko I will begin your Soulmate Two. This is the next long chapter in your Soul mate reading, and I promise it will be as enchanting, moving and illuminating as the original one was. It will add to the portrait and enhance the details, so that you can see him more clearly in your mind eye. In looking at this reading you are looking at the future with me, as if looking at a film on a blank screen. My English is poor and my words inadequate but I will do my utmost to faithfully describe him, his life and the details that the chart reveals. Your future and past are pictured here in your Natal chart. He is part of that future. Love is your destiny.
- ベストアンサー
- 英語
- 英文の和訳
英文を和訳していただけるかたのみで お願いできますでしょうか？ ２つの段落よなります。 どうぞよろしくお願いいたします。 You will give meaning to his life, which will be unhappy, dead and dull at the time. He will feel that he has only come alive since meeting you, and all else before has been like a dark shadow. You will end his loneliness. Relationships goes in stages like slices of bread in a loaf. There is the meeting, which is stage one. Then the attraction, stage two the mutual quickening of feelings, stage three. The courtship or friendship, the elusive decision of the future, made consciously or unconscious or by fate about where if anywhere that courtship will lead. The life plane for the future which may include a traditional engagement, wedding and marriage, or which may be a different plan, a life long liaison, a brief tragic affair, a long distance love that barely touches the solid world, they can all be chapters in the book of your future, all relationship are individual between this conventional outline are many variations.
- ベストアンサー
- 英語
お礼
遡ることのない、 発生した時点でのバランスシートを判断の起点としてその前の物は考慮の対象にならない、 ということなんですね。なるほど！ 詳しく説明していただき、ありがとうございました。助かりました。