deferred accountとは 意味・読み方・使い方

a kind of bank account used by an enterprise, called {deferred account}発音を聞く 例文帳に追加

繰り延べ勘定という,企業会計の計算方式 - EDR日英対訳辞書

To provide a charging system that makes possible to use a pre-paid system using a pre-paid card or the like and a deferred payment system by charging to bank account or the like, with respect to an account settlement of a charge in the charging system.例文帳に追加

課金システムにおける料金の決済方法に関して、プリペイドカード等を使用する前払い方式と、口座引き落とし等による後払い方式を併用できるようにする。 - 特許庁

In the sections at the left end in horizontal rows, (1) deferred account, (2) movement of funds and (3) respective account items of other funds not including items belonging to receipt, purchase, expense, liability and cash are entered from the above downwards.例文帳に追加

（ロ）マス目のよこの列左はしに上から順に繰越（１）、資金の移動（２）、収入、仕入、費用、負債、現金に属する項目を含まないその他の資産の各勘定科目（３）を記載する。 - 特許庁

- Is the amount of the tax effect equivalent (amount commensurate with deferred tax assets) included in the capital account amount tax effect equivalent (amount commensurate to deferred tax assets posted appropriately in light of the purposes of "Audit Treatment of Judgments with Regard to Recoverability of Deferred Tax Assets" (Report No. 66, the audit committee of the Japanese Institute of Certified Public Accountants) and other standards and operational guidelines concerning the tax effect accounting?発音を聞く 例文帳に追加

・ 資本勘定に算入される税効果相当額（＝繰延税金資産見合い額）は、「繰延税金資産の回収可能性の判断に関する監査上の取扱い」（日本公認会計士協会監査委員会報告第66号）等、税効果会計に関する会計基準・実務指針の趣旨を踏まえ適正に計上されているか。 - 金融庁

To provide an IC card for electronic cash and a defray system using the same with which the defray of both deferred payment and suspense payment is enabled and account processing can be easily and safely performed.例文帳に追加

後払い、仮払いのいずれの立替もでき、経理処理を容易かつ安全に行える電子現金用ＩＣカードとそれを用いた立替えシステムを提供する。 - 特許庁

(2) In determining the period of 15 months for the purposes of paragraph (1)(a) or (b) in relation to an application, no account is to be taken of a period in which acceptance of the application is deferred under regulation 4.13.例文帳に追加

(2) 出願に関連して(1)(a)又は(b)の適用上15月の期間を算定するときは、規則4.13に基づいて行われる出願受理の延期期間は計算に入れてはならない。 - 特許庁

- Is the amount of the tax effect equivalent (amount commensurate with deferred tax assets) included in the capital account amount tax effect equivalent (amount commensurate to deferred tax assets posted appropriately in light of the purposes of "Audit Treatment of Judgments with Regard to Recoverability of Deferred Tax Assets" (Report No. 66, the audit committee of the Japanese Institute of Certified Public Accountants) and other standards and operational guidelines concerning the tax effect accounting? With regard to the inclusion of deferred tax assets in Tier 1 capital, attention should be paid to Paragraph 7, Article 5, Paragraph 8, Article 17, Paragraph 3, Article 28, and Paragraph 3, Article 40 of the Notification.例文帳に追加

・ 資本勘定に算入される税効果相当額（＝繰延税金資産見合い額）は、「繰延税金資産の回収可能性の判断に関する監査上の取扱い」（日本公認会計士協会監査委員会報告第66号）等、税効果会計に関する会計基準・実務指針の趣旨を踏まえ適正に計上されているか。なお、繰延税金資産の基本的項目への算入については、告示第５条第７項、第17条第８項、第28条第６項及び第40条第７項に留意する。 - 金融庁