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DEFErrED tAx AssEt

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...

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 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 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 未来税收后果 tax base 计税基数递延所得税负债是指根据应税暂时性差异计算的未来期间应付所得税的金额。

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.

你理解上有点偏误~ “vehicle要计入depreciation”,感受一下~ 这说的是与vehicle相关的depreciation,而不是说vehicle是depreciation; 同理,你问的这个问题是在说:跟pension有关的DTL,而不是说pension是DTL。 ------------------------------...

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 未来税收后果 tax base 计税基数递延所得税负债是指根据应税暂时性差异计算的未来期间应付所得税的金额。

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