这种计划是让你救你的孩子的大学教育递延税项依据。

This type of plan allows you to save for your child's college education on a tax deferred basis.

youdao

这是因为，如果未来盈利预期太低，递延税项资产可能会被减记。

That is because deferred tax assets can get written down if a company's future profit projections fall too low.

youdao

所有递延税项负债及未来可能有应课税盈利予以抵销的递延税项资产，均予确认。

All deferred tax liabilities, and all deferred tax assets to the extent that it is probable.

youdao

所有递延税项负债及未来可能有应课税盈利予以抵销的递延税项资产，均予确认。

All deferred tax liabilities, and all deferred tax assets to the extent that it is probable.

youdao