中英互译
deferred tax
基本释义
- 延期税：根据税法规定，企业在一定会计期间内因暂时性差异而产生的应纳税额或可抵扣税额，但由于会计准则的要求，暂时不能计入当期所得税费用或所得税收入的情况。
双语例句
- Liability Method; Deferred Tax Assets; Earnings Management.债务法；递延所得税资产；盈余管理。
- All deferred tax liabilities, and all deferred tax assets to the extent that it is probable.所有递延税项负债及未来可能有应课税盈利予以抵销的递延税项资产，均予确认。
- One day, a partner came to me ask a question about US GAAP deferred tax accounting for one of his clients.一天，一个合伙人为他的一位客户过来问我一个关于美国公认会计原则递延税务会计的问题。
网络短语
- Deferred Tax assets递延税款借项；递延所得税资产；递延税项资产；资产
- Deferred Tax liabilities递延税款贷项；递延所得税负债；递延个人收税欠债；负债
- Deferred Tax Asset递延所得税资产；递延税务资产；递延税项资产
- Deferred tax credits递延税款贷项
- Debit side of deferred tax递延税款借项
英英释义
- An asset that may be used to reduce any subsequent period's income tax expense. Deferred tax assets can arise due to net loss carryovers, which are only recorded as assets if it is deemed more likely than not that the asset will be used in future fiscal periods.