The tax base of a liability is its carrying amount, less any amount that will be deductible for tax purposes in respect of that liability in future periods. In the case of revenue which is received in advance, the tax base of the resulting liability is its carrying amount, less any amount...
额外要做Dr exp Cr liability,上调少算的exp以凑出total exp的同时,确认负债,即deferred tax liability,代表此刻就确认了未来应纳税的现时义务——这些税款虽然税法上让我们现在可以少交一部分,但我们现在持有该资产 且这个资产的剩余账面净值意味着纳税义务无法逃避,符合负债的定义[1]。
Deferred Revenue is recorded when a company receives cash payment in advance for goods or services not yet delivered.
如果您不是负责此,请转发这电子邮件对人负责。[translate] aFor Shotcrete 为Shotcrete[translate] a-Fancy -花梢[translate] aDeferred Tax Asset (DTA) on pre-tax consolidation revenue losses 递延税款财产 (DTA) 在付税之前实变收支损失[translate]...
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Treatment of Deferred Taxes and Unamortized Investment Tax Credit in the Revenue Requirement Equationdoi:10.1080/00137917508902780Lamp, George E.Hempstead, Jean C.Taylor & Francis GroupEngineering Economist
Tax-Deferred Retirement Savings in Long-Term Revenue Projections 作者:U. S. Government 页数:62 ISBN:9781234370053 豆瓣评分 目前无人评价 评价:
Tax-exempt income: This type of income will be tax-free, which means that income tax will not be imposed on this income. Tax-deferred income: This... See full answer below.Become a member and unlock all Study Answers Start today. Try it now Create an account Ask a question ...
The total tax expense for a specificfiscal yearmay be different from the tax liability owed to theInternal Revenue Service (IRS), as the company is postponing payment based on accounting rule differences.2 Key Takeaways Deferred income tax is a result of the difference in income recognition betw...
deferred taxes exist when expenses are recognized in a company's income statement before they are required to be recognized by the tax authorities or when revenue is subject to taxes before it is taxable in the income statement.