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deferred tax

  • 延期税:根据税法规定,企业在一定会计期间内因暂时性差异而产生的应纳税额或可抵扣税额,但由于会计准则的要求,暂时不能计入当期所得税费用或所得税收入的情况。

专业释义英英释义

  • 递延所得税 - 引用次数:5

    参考来源 - 资产负债观及其应用研究
    递延税款 - 引用次数:1

    参考来源 - EVA指标在中国证券市场的应用及修正
    递延税额
    递延税金
    递延税项

·2,447,543篇论文数据,部分数据来源于NoteExpress

Deferred tax

  • abstract: An asset that may be used to reduce any subsequent period's income tax expense. Deferred tax assets can arise due to net loss carryovers, which are only recorded as assets if it is deemed more likely than not that the asset will be used in future fiscal periods.

以上来源于: WordNet

双语例句权威例句

  • Liability Method; Deferred Tax Assets; Earnings Management.

    债务递延所得税资产盈余管理

    youdao

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

    所有税项负债未来可能应课税盈利予以抵销的递延税项资产,均予确认。

    youdao

  • One day, a partner came to me ask a question about US GAAP deferred tax accounting for one of his clients.

    合伙人一位客户过来一个关于美国公认会计原则递延税务会计问题

    youdao

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