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Перевод: deferred

[прилагательное]
отсроченный; отложенный; замедленный

Тезаурус:

1. The Accounting Standards Board has issued an amendment to SSAP 15, Accounting for Deferred Tax .
2. The following features of a statutory redundancy payment emerged: (1) The obligation was imposed on the employer; (2) It only arose on dismissal and might never arise if an employee worked until retirement, whether voluntary - early retirement - or at an agreed date, each of which was based on contract; (3) It only arose if certain preconditions were proved; (4) It applied to all employees who had worked for at least two years with an employer; (5) Certain classes of employee were excluded, eg redundant employees refusing suitable alternative employment; employees under a fixed-term contract of two years or more, who had renounced their redundancy rights in writing; (6) A voluntary redundancy could be under a contractual statutory scheme, and under such a contractual scheme it was often the equivalent of early retirement by agreement; (7) In no way could a redundancy payment be described as a deferred emolument or pay; it was a monetary compensation for the disappearance of a job.
3. Some candidates still seem to be anticipating an examination paper that exclusively tests discrete technical topics (for example, leasing, deferred tax, disposals, pensions and foreign currency translation).
4. When SSAP 15, Accounting for Deferred Tax , was issued in 1978 (and indeed when it was revised in 1985), the normal practice in accounting for pensions and other post-retirement benefits was to adopt a cash basis, and consequently there were few significant deferred tax implications.
5. Leading Article: Hopes of better times deferred
6. In the end we compromised and deferred the issue for later discussion between us.
7. The Palace awarded Jimmy a Benefit in 1914-;15 (along with Harry Hanger and Bob Spottiswood), but unfortunately the designated local derby against Croydon Common had to be deferred until we were playing at Herne Hill, and it is uncertain what arrangements were made on the players" behalf.
8. She knew that Richard came from the castle and understood that his family was the family to which all the others deferred, but now instead of intimidating her Richard's status seemed to impart a sense of protection.
9. A note to the accounts says that "in anticipation of a proposed amendment to the accounting standard governing deferred tax, deferred tax of 35m (v 31m) is recognised in full on the liability".
10. The danger, of course, lies in the fact that the deferred interest payments will be rolled up into the capital debt.
11. It calculates this by class of business on the basis of a separate carry-forward of deferred acquisition expenses after making allowance for investment income.
12. The obligations, particularly where they are not funded by a scheme financially independent of the company, carry very significant deferred tax implications.
13. The matter had been deferred until after the election.