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DEFErrED AssEt

递延db1 资产(Deferred Charges) 递延资产是指不能全部计入当年损益,应在以后年度内较长时期 摊销 的除 固定资产 和 无形资产 以外的其他费用支出,包括 开办费 、 租入固定资产改良支出,以及摊销期在一年以上的 长期待摊费用 等。

财务方面的deferred tax assets/ liabilities 是 递延所得税资产或者负债。 由会计、税收时间差异导致。 如果当期会计所得税费用大于税法的应纳税额规定,就意味着提前计税了,形成递延资产,将来可以冲转回来;反之就是递延负债。

Deferred tax From Wikipedia, the free encyclopedia This article is about deferred tax as an accounting concept. For deferral of tax liabilities in cash-flow terms, see tax deferral. Accountancy Key concepts Accountant Accountin...

Deferred-Long-Term-Asset-Charges 递延长期资产收费 deferred英[dɪ'fɜ:d] 美[dɪ'fɜ:d] adj.延期的,缓召的; v.拖延,延缓,推迟; ( defer的过去式和过去分词 ) 服从某人的意愿,遵从; [网络]延时; 推迟的; 延期; [例句]The...

deferred tax asset and deferred tax liabilit 递延所得税资产和递延所得税负债

你好! deferred tax asset and deferred tax liabilit 递延所得税资产和递延所得税负债

3.current tax 应该是指流动资产(current asset)产生的递延所得税资产(deferred tax asset),比如递延工资产生的递延所得税资产。4.此外还有non-current tax asset...

Deferred tax 比较深,好难3言2语说明! 简单说明就是会计账和税账计出来的税不一致,原因是你所讲的时间差异(Temporary Differences)。最常见就是折旧! 税局的折旧和会计账都不一致,以致计出来的税金不一样! 递延税项资产(Deferred tax assets) ...

current tax assets是即期税项资产;现行税收资产;本期税项资产;当前税收资产的意思。 例句 1.According to the current accounting standards and the law ofenterprise income tax, this paper discusses accounting and taxtreatment of no...

资产负债表:资产部分: Deferred cost Amounts due from related parties Deferred tax assets,current Deferred tax assets,non-current 负债部分: Accrued expenses ...

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