递延税款是由于时间性差异产生的税前会计利润与应纳税所得额之间的差异而影响所得税的金额，以及以后各期转回的金额。
递延税款借项 Deferred assets debits ; Deferred Tax assets ; Deferred taxes debit ; Debit side of deferred tax
递延税款贷项 Deferred taxation credit ; Deferred Tax liabilities ; Deferred tax credits ; Credit side of deferred tax
递延税款抵免 Tax Benefit Deferred
最小递延税款 Minimum Tax Credit
递延税款费用 Deferred tax expense
递延的税款 deferred tax
递延所得税款准备 [税收] reserve for deferred income tax
递延[缓缴]税款 deferral tax
·2,447,543篇论文数据，部分数据来源于NoteExpress
债务法以现行成本或公允价值为计量属性，税率变动立即调整赋予递延税款未来意义，发生转回整个期间配比性更好，更具相关性。
When tax rate was changed, deferral tax was adjusted at once and had future meaning. At all periods between produce and transfer, liability method accorded with matching principle better.
新准则取消了应付税款法和纳税影响会计法的递延法和损益表债务法，要求采用资产负债表债务法。
The new standards eliminated the payable tax method and tax-effect-accounting method (deferral method and income statement liability method), and required adopting balance sheet liability method.
新准则取消了应付税款法和纳税影响会计法的递延法和损益表债务法，要求采用资产负债表债务法。
Then the author introduced on the balance sheet obligation method and the basic process of accounting treatment.
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