英语词汇deferred tax asset怎么读，是什么意思，单词翻译、读音、固定搭配用法和短语词组及例句-英汉双解词典

单词

deferred tax asset

释义

deferred tax asset

简明释义

递延税款资产：指企业在税务上享有的未来可抵扣税款，由于税法规定或者企业的会计政策不同，导致企业在当前会计期间无法享受税收优惠，而需要在未来的会计期间才能享受的税收优惠。

网络释义

1
?递延所得税资产
递延所得税资产 （Deferred Tax Asset ）是指对于可抵扣暂时性差异，就是递延到以后缴纳的税款，递延所得税是时间性差异对所得税的影响，在纳税影响会计法下才会...
2
?递延税务资产
Merrill 在报告中指出：「(公司)亏损持续，难以限定期限，税务利益 (tax benefit)已被视为递延税务资产(deferred tax asset)。
3
?递延税项资产
递延税项资产（Deferred Tax Asset）是指企业资产平衡表中，用来在今后一定时期里扣减所得税支出的一种资产形式。

短语

1
for deferred tax asset
递延所得税资产的计价备抵
2
Deferred tax asset or liability
递延所得税资产或负债
3
Deferred Income Tax Asset
递延所得税资产

双语例句

1
The deductible losses, which can be utilised against the future taxable profit in accordance with tax law, are regarded as temporary differences and a deferred tax asset is recognised accordingly.
对于按照税法规定能够于以后年度抵减应纳税所得额的可抵扣亏损，视同暂时性差异确认相应的递延所得税资产。
2
If it is unlikely to obtain sufficient taxable income to offset against the benefit of the deferred income tax asset, 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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单词	deferred tax asset
释义	deferred tax asset 简明释义递延税款资产：指企业在税务上享有的未来可抵扣税款，由于税法规定或者企业的会计政策不同，导致企业在当前会计期间无法享受税收优惠，而需要在未来的会计期间才能享受的税收优惠。网络释义 1 ?递延所得税资产递延所得税资产（Deferred Tax Asset ）是指对于可抵扣暂时性差异，就是递延到以后缴纳的税款，递延所得税是时间性差异对所得税的影响，在纳税影响会计法下才会... 2 ?递延税务资产 Merrill 在报告中指出：「(公司)亏损持续，难以限定期限，税务利益 (tax benefit)已被视为递延税务资产(deferred tax asset)。 3 ?递延税项资产递延税项资产（Deferred Tax Asset）是指企业资产平衡表中，用来在今后一定时期里扣减所得税支出的一种资产形式。短语 1 for deferred tax asset 递延所得税资产的计价备抵 2 Deferred tax asset or liability 递延所得税资产或负债 3 Deferred Income Tax Asset 递延所得税资产双语例句 1 The deductible losses, which can be utilised against the future taxable profit in accordance with tax law, are regarded as temporary differences and a deferred tax asset is recognised accordingly. 对于按照税法规定能够于以后年度抵减应纳税所得额的可抵扣亏损，视同暂时性差异确认相应的递延所得税资产。 2 If it is unlikely to obtain sufficient taxable income to offset against the benefit of the deferred income tax asset, 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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