Before the implementation of new accountant standards,most enterprises have adopted taxes payable method to carry out accountant treatment on income tax.
新会计准则实施前,大多数企业都采用应付税款法对所得税进行会计处理,而新实施的会计准则要求企业改用资产负债表债务法进行核算,两种核算方法存在较大的差别。
The current accounting methods of income tax prevailing in the world are taxes payable method and tax effect accounting method.
国际上流行的所得税会计处理方法有应付税款法和纳税影响会计法,我国会计实务中则针对不同性质的差异采用不同的所得税会计处理方法。
Differentia Between the Tax Payable Method and Tax-affect-accounting Method;
应付税款法和纳税影响会计法之比较
Used with tax payable method and influence tax method to edit financial statement, deferred method and debt method as influence tax method often adopt singly, which lead to reflect income tax information partly, and get bad accounting result.
在进行企业所得税会计核算时,可采用应付税款法和纳税影响会计法。
Differentia Between the Tax Payable Method and Tax-affect-accounting Method;
应付税款法和纳税影响会计法之比较
He has paid his bills (dues / subscriptions / taxes).
他已付清账单(应付之款／订阅费／税金)。
personal assessment tax
个人入息课税应付的税款
(British) liable to payment of rates or taxes.
（英语）应按比例付款的或征税的。
what is left of your pay after deductions for taxes and dues and insurance etc.
扣除税款、应付款和保险费等后的实发工资。
Any and all taxes, levies, customs duties, sales, use, excise, value added and similar taxes to be levied on the Buyer shall be borne and paid by the Buyer.
买方应承担并支付一切派款、关税、销售税、使用税、国内消费税、增值税及类似税收。
Party B shall pay the taxes and dues imposed upon him by the Chinese Government.
受聘方应缴纳中国政府向他征收的税款和应付款。
When withholding agents make taxable payments to individuals, they shall withhold tax in accordance with the Tax Law, pay the tax over to the treasury in a timely manner, and keep special records for future inspection.
扣缴义务人在向个人支付应税款项时，应当依照税法规定代扣税款，按时缴库，并专项记载备查。
a payment of 30000 free of tax
30000英镑的免税付款
estimated uncollectible delinquent taxes
滞纳税款拒付损失估计
Tax payments required by law.
法律规定的税款偿付
the black economy pays no taxes.
黑色经济不支付税款。
outstanding advance for estimated tax
未清偿的预付估计税款
Notify in writing the Banks or other financial institutions with which the taxpayer has opened an account to stop payment from the taxpayer's deposits of an amount equivalent to the amount of tax payable on a temporary Basis.
书面通知纳税人开户银行或者其他金融机构暂停支付纳税人的金额相当于应纳税款的存款
receivables and payables
应收账款和应付账款
To pay(money owed or due).
付钱，结帐付清（欠款或应付款）
-- Accounts payable records
——应付帐款的记录；
