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.
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.
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.
我告诉他我不太了解递延税，因为在美国我们专门设立了一个部门来处理所有税务相关的问题。
I admitted to him I didn't know much about deferred tax accounting, because in the us we have a special group dedicated to handling all our tax-related questions.
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。
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.
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。
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。
If it is unlikely to obtain sufficient taxable income taxes to offset the benefit of the deferred income tax assets, the carrying amount of the deferred income tax assets shall be written down.
债务法；递延所得税资产；盈余管理。
新准则对于递延所得税资产和递延所得税负债的确认与计量的有关规定，较原所得税会计的有关规定，更符合有关“资产”和“负债”会计要素的定义。
Compared with the former rules, as to the components and calculation of deferred income tax assets and deferred income tax liabilities, the new guide is more in line with...
新准则对于递延所得税资产和递延所得税负债的确认与计量的有关规定，较原所得税会计的有关规定，更符合有关“资产”和“负债”会计要素的定义。
Compared with the former rules, as to the components and calculation of deferred income tax assets and deferred income tax liabilities, the new guide is more in line with th...
新准则对于递延所得税资产和递延所得税负债的确认与计量的有关规定，较原所得税会计的有关规定，更符合有关“资产”和“负债”会计要素的定义。
Compared with the former rules, as to the components and calculation of deferred income tax assets and deferred income tax liabilities, the new guide is more in line with th...
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