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DEFErrED tAx AssEt

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 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) ...

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

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 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.

1.所得税费用(income tax expense),所得税费用是指企业为取得会计税前利润应交纳的所得税。 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-cu...

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...

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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