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单词 deferred income tax assets
释义
deferred income tax assets
  • 简明释义
  • 递延所得税资产:企业在报告期末预计能够实现的递延所得税减免,通常与企业未来的税收优惠或税收抵免有关。
  • 网络释义
  • 1

    ?递延所得税资产

    ...税基础;递延所得税资产;递延所得税负债 [gap=687]Key words:Accounting differences;Tax base;Deferred income tax assets;Deferred income tax liabilities ...

  • 2

    ?递延个人收税资产

    deferred income tax assets 递延所得税资产 ; 递延个人收税资产 deferred income tax tools 递延所得税资产 deferred income tax liabilities 递延所得税负债 ; 递延个人收税欠债 ; 递延所得税欠...

短语
  • 双语例句
  • 1
    Compared with the former rules, as to the components and calculation of deferred income tax assets and deferred income tax liabilities, the new guide is more in line with...
    新准则对于递延所得税资产和递延所得税负债的确认与计量的有关规定,较原所得税会计的有关规定,更符合有关“资产”和“负债”会计要素的定义。
  • 2
    Compared with the former rules, as to the components and calculation of deferred income tax assets and deferred income tax liabilities, the new guide is more in line with th...
    新准则对于递延所得税资产和递延所得税负债的确认与计量的有关规定,较原所得税会计的有关规定,更符合有关“资产”和“负债”会计要素的定义。
  • 3
    If it is unlikely to obtain sufficient taxable income taxes to offset the benefit of the deferred income tax assets, the carrying amount of the deferred income tax assets shall be written down.
    如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益,应当减记递延所得税资产的账面价值。
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更新时间:2025/3/29 14:14:16