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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。

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...

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

deferred tax assets/ liabilities 递延资产/负债 deferred tax charge/ credit 递延税金借项/贷项

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...

Deferred tax is an accounting term, meaning future tax liability or asset, resulting from temporary differences between book (accounting) value of assets and liabilities, and their tax value.

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

求助 关于TAX的问题current tax liability 现行纳税义务 deferred tax liability 递延所得税负债 deferred tax asset 递延所得税资产 future tax consequence 未来税收...

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