繰延税金負債の英語

（１）　有形固定資産、無形固定資産若しくは投資その他の資産に属する資産又は固定負債に属する負債に関連する繰延税金資産例文帳に追加

1. deferred tax assets related to assets belonging to tangible fixed assets, intangible fixed assets, or investments and other assets or liabilities belonging to fixed liabilities;発音を聞く  - 日本法令外国語訳データベースシステム

（２）　特定の資産又は負債に関連しない繰延税金負債であって、一年内に取り崩されると認められるもの例文帳に追加

2. deferred tax liabilities which are not related to any specified assets or liabilities and are recognized as to be disposed of Within a Year;発音を聞く  - 日本法令外国語訳データベースシステム

（２）　特定の資産又は負債に関連しない繰延税金負債であって、一年内に取り崩されると認められないもの例文帳に追加

2. deferred tax liabilities which are not related to any specified assets or liabilities and are not recognized as to be disposed of Within a Year;発音を聞く  - 日本法令外国語訳データベースシステム

（２）　特定の資産又は負債に関連しない繰延税金資産であって、一年内に取り崩されると認められるもの例文帳に追加

2. deferred tax assets which are not related to any specified assets or liabilities and are recognized as to be disposed of Within a Year;発音を聞く  - 日本法令外国語訳データベースシステム

（２）　特定の資産又は負債に関連しない繰延税金資産であって、一年内に取り崩されると認められないもの例文帳に追加

2. deferred tax assets which are not related to any specified assets or liabilities and are not recognized as to be disposed of Within a Year;発音を聞く  - 日本法令外国語訳データベースシステム

調整データ連動プログラム６４は法人税等調整額を別表四に基く明細書の明細入力画面に連動させ、繰延税金資産額及び繰延税金負債額を別表五（一）に基く明細入力画面に連動させる。例文帳に追加

In an adjustment data interlocking program 64, an adjustment sum of corporation tax or the like is interlocked with a details input screen of details based on the attachment table (4), and postpone tax property sum and postpone tax debt sun are interlocked with a details input screen based on the attached table 5 (1). - 特許庁

棚卸資産の評価、有価証券の評価、関係会社投融資の評価、貸出債権の評価、貸倒引当金の見積り、繰延税金資産・負債等の会計上の見積り、さらに不動産の流動化についての検討に関する監査手続が不十分な事例が複数の法人に認められる。例文帳に追加

However, at more than one firm, deficiencies were identified in the evaluation of inventories,securities, investments in and loans to affiliates, credited loans, or the estimation of allowances for uncollectible debts, or the accounting estimation of deferred income tax assets and liabilities, and furthermore, in the audit procedures related to examination of real estate securitization.発音を聞く  - 金融庁

例えば、引当金や固定資産の減損損失、繰延税金資産（負債）など見積りや経営者による予測を伴う重要な勘定科目に係る業務プロセスで、財務報告に及ぼす影響が最終的に大きくなる可能性があるものは、追加的に評価対象に含めることを検討する。例文帳に追加

If it is a business process that relates to a significant account involving estimates and management’s judgment (for example; allowances, loss on impairment of fixed assets, and deferred tax assets or liabilities), and is likely to ultimately have a significant effect on the financial reporting, an examination should be undertaken to determine whether the business process should be in the scope.発音を聞く  - 金融庁