201 4-2-1 91 0第一章 概述 四、 递延资产四、 递延资产 递延资产递延资产(deferred asset)(deferred asset)是指不能全部计入当年损益， 应当在以后是指不能全部计入当年损益， 应当在以后年度内分期摊销的各项费用。
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... asset stripping 拆卖资产 ; 资产剥离 ; 掏空 ; 资产拆卖 Deferred asset 递延资产 ; 递延资产 ; 滚存资金 net asset 净资产 ; 资产净额 ; 账面净值 ; 资产净值 ...
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Deferred Tax Asset 递延所得税资产 ; 递延税务资产 ; 递延税项资产
Deferred Income Tax Asset 递延所得税资产
Deferred d asset 递延资产
Deferred Acquisition Cost Asset 递延展业成本资产
for deferred tax asset 递延所得税资产的计价备抵
Deferred disclosure of tax asset 递延所得税资产的披露
Deferred tax asset or liability 递延所得税资产或负债
If it is unlikely to obtain sufficient taxable income to offset against the benefit of the deferred income tax asset, the carrying amount of the deferred income tax assets shall be written down.
如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。
The deductible losses, which can be utilised against the future taxable profit in accordance with tax law, are regarded as temporary differences and a deferred tax asset is recognised accordingly.
对于按照税法规定能够于以后年度抵减应纳税所得额的可抵扣亏损，视同暂时性差异确认相应的递延所得税资产。
Introduce the different types of contra-asset accounts related to Accounts Receivable: Allowance for Doubtful Accounts ("ADA"), Allowance for Returns, and Deferred Income Liability.
介绍与应收款项相关的各类资产备抵科目：备抵可疑帐户（ADA），备抵销货退回，以及递延所得。
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