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.
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.
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.
需要管理层作出估计的其中一项重要范围，乃递延石油勘探费用之收回能力。
A significant area requiring the use of management estimates relates to the recoverability of the deferred petroleum exploration costs.
需要管理层作出估计的其中一项重要范围，乃递延石油勘探费用之收回能力。
A significant area requiring the use of management estimates relates to the recoverability of the deferred petroleum exploration costs.
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