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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 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.

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。

其他长期资产 Other non-current assets 无形及其他长期资产合计 Total other assets & intangible assets 递延税项 Deferred Tax 递延税款借项 Deferred Tax assets ...

我再补充一下 current tax asset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,此外...

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

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