递延所得税是当合营企业应纳税所得额与会计上的利润总额出现时间性差异时，为调整核算差异，可以账面利润总额计提所得税，作为利润总额列支，并按税法规定计算所得税作为应交所得税记帐，两者之间的差异即为递延所得税。按这种核算方式，合营企业需设置“递延所得税”科目来进行核算，在时间差额完全自行消失以后，本科目的余额也将为零。 通俗的讲，就是会计上认定的缴税金额与税务局认定的金额不一致，而其中暂时性的（以后税务局就认可了）就是递延所得税。
递延所得税（Deferred Income Tax ）：详细细分为递延所得税资产和递延所得税负债。由于《企业会计原则第18号-所得税》规则采用资产负债表法核算所得税。
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... deferred federal income taxes 递延所得税 deferred prepaid income tax 递延预付所得税 deferred income tax payable 递延应付所得税 ...
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递延所得税资产 deferred income tax assets ; Deferred Tax Asset ; Deferred Tax Assets ; deferred income tax tools
递延所得税负债 deferred income tax liabilities ; deferred tax liabilities ; deferred income taxes ; Deferred Tax Liability
递延所得税负债法 Deferred income tax liability method ; Deferred inco
递延所得税后净额 net of deferred taxes
递延所得税费用 deferred income tax expense ; Deferred income tax charge
递延所得税资产的披露 Disclosure of deferred tax assets ; Deferred income tax assets disclosure ; Deferred disclosure of tax asset
递延所得税抵减 Deferred Income Tax Credits
递延所得税欠债 deferred income tax liabilities
递延所得税借项 Deferred income taxes debit
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债务法；递延所得税资产；盈余管理。
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.
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