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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 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...

同学你好,很高兴为您解答! Deferred Income Tax递延所得税您所说的这个词语,是属于CFA词汇的一个,掌握好CFA词汇可以让您在CFA的学习中如鱼得水,这个词的翻译及意义如下:一项在会计上已经入账但在税务上仍未入帐的收入引起的负债,这项负债...

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 ...

income tax即个人所得税。 个人所得税(英语:Income Tax,香港称「入息税」,日本、韩国和台湾称「所得税」),是税种之一类,对个人(自然人)取得的各项应税所得征收的一种税。是调整征税机关与自然人(居民、非居民人)之间在个人所得税的征纳与...

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。

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...

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