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.
第二十三条无形资产预期不能为企业带来经济利益的，应当将该无形资产的账面价值予以转销。
Article 23 in case no economic benefit is expected to be brought by some intangible assets to the enterprise, the carrying value of the intangible assets shall be written off.
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.
应用推荐