assessable profit

An Empirical Study on the Relationship between Accruals and Modified Auditing Opinion; estimated additional assessable profit

应计利润和非标准无保留审计意见的相关性实证研究

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Estimated additional assessable profit Notice of Intention to Assess Additional Tax

估计的补加应评税利润

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The focus of income tax accounting research is an accounting dealing issue of what influence caused by the differences between accounting profit before tax and assessable income gives to the tax payment.

所得税会计研究的核心是税前会计利润与应税所得之间的差异对纳税影响额的会计处理问题。

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hong kong profits tax was provided at the rate of 17. 5% (2002 - 16%) on estimated assessable profit arising in or derived from hong kong.

香港利得税乃根据于香港产生或源自香港的估计应课税溢利，按税率17.5%（二零零二年：16%）提呈拨备。

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