递延税款是指由于税法与会计制度在确认收益、费用或损失时的时间不同而产生的会计利润（利润总额，下同）与应税所得之间的时间性差异。该差异在“纳税影响会计法”下核算确认，而在“应付税款法”下不予确认。
参考文献： 首先你要明白DEFERRED TAX（递延税项）的产生和原因： 递延税项是由于会计上和税法规定不一致而产生的，分2种情况：暂时性和永久性． 1．是税法上规定对某些收入或支出...
基于2204个网页-相关网页
... Deferred d charges 递延费用；待摊费用 Deferred d tax 递延税项 Deflation n 通货紧缩；通缩 ...
基于2个网页-相关网页
递延税项资产 deferred tax assets ; DTAS
递延税项目 Deferred tax
递延税项会计 Accounting for Deferred Tax
递延税款借项 Deferred assets debits ; Deferred Tax assets ; Deferred taxes debit ; Debit side of deferred tax
递延税项及其他资产 deferred taxes and other assets
递延税款贷项 Deferred taxation credit ; Deferred Tax liabilities ; Deferred tax credits ; Credit side of deferred tax
封闭递延税项 closed deferred
递延税项及其他负债 deferred taxes and other liabilities
递延所得税借项 Deferred income taxes debit
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.
应用推荐