递延所得税负债（Deferred Tax Liability）主要指： 一、本科目核算企业根据所得税准则确认的应纳税暂时性差异产生的所得税负债； 二、本科目应当按照应纳税暂时性差异项目进行明细核算； 三、递延所得税负债的主要账务处理。
...递延所得税负债 [gap=687]Key words：Accounting differences；Tax base；Deferred income tax assets；Deferred income tax liabilities ...
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...所得额 时，将导致产生应税金额的暂时性差异 企业应当确认所有应纳税暂时性差异产生递延所得税负债 （deferred tax liabilities）： 不含商誉初始计量时等少数情况产生的递延所得税负债
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递延所得税负债（deferred income taxes）： 因为企业会计准则和税法不同，造成有些租税虽然现在不必支付给税捐单位，但在一段时期后终究必须支付的金额
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递延所得税负债（Deferred Tax Liability）主要指 一、本科目核算企业根据所得税准则确认的 应纳税暂时性差异产生的所得税负债； 二、本科目应当按照应纳税暂时性差异项目进...
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递延所得税负债法 Deferred income tax liability method ; Deferred inco
递延所得税资产和负债 deferred tax assets and liabilities
递延所得税资产或负债 Deferred tax asset or liability
指递延收入、递延所得税负债等。
Refer to deferred income, deferred income tax liabilities, and etc...
指递延收入、递延所得税负债等。递延收入系指：凡业经收纳，而应属于以后各期享有之收入。
Refer to deferred income, deferred income tax liabilities, and etc... deferred income refers to income items received by a business to be recorded as income in the future periods.
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...
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