即总付款都当作费用的话,多计了费用,那么在税法口径已经记做的记录上,额外要做Dr asset Cr exp,下调多算的exp以凑出total exp的同时,确认资产,即deferred tax asset,代表此刻就确认了预付款资产(本期预付了下期,相当于充了“充值卡”,可抵扣未来税款)——这些税款虽然税法上让我们现在多交了一部分,但相当于提...
递延税(Deferred Tax)是因会计利润与应纳税所得额之间的暂时性差异而产生的税务影响,主要体现为递延所得税资产(Deferred
deferred tax 美 英 un.递延税金 网络递延税项;递延税款;递延税额 英汉 网络释义 un. 1. 递延税金 释义: 全部,递延税金,递延税项,递延税款,递延税额
读音:美英 deferred tax基本解释 递延税款 分词解释 deferred延期的,缓召的v. 拖延,延缓,推迟( defer的过去式和过去分词 ) tax使负重担 deferred tax是什么意思 deferred tax怎么读 deferred tax在线翻译 deferred tax中文意思 deferred tax的解释 deferred tax的发音 deferred tax意思是什么 deferred tax怎么翻译 defe...
本文旨在回顾此前文章中的例子,尽量纯粹从现行准则的资产负债表法角度,解释deferred tax的处理逻辑。这有助于加深学员对deferred tax的理解,并便于学习SBR难度下的其他deferred tax相关问题(如lease、share-based payment、group等)。学有余力的同学,可以尝试换一种思路来理解deferred tax。 本文将谈论的话题涉及:用资产...
递延所得税资产(Deferred Tax Asset, DTA)是指企业在当前会计期间内,由于会计利润与税法利润之间的差异,导致企业预计在未来可以用于抵税的资产。这种差异通常是由于会计估计和税法规定之间的不同而产生的,例如资产的折旧方法、预计使用寿命、可抵扣暂时性差异等。 递延所得税资产的计算公式为: 递延所得税资产 = 可抵...
deferred tax 美 英 un.递延税金 网络递延税项;递延税款;递延税额 英汉 网络释义 un. 1. 递延税金 释义: 全部,递延税金,递延税项,递延税款,递延税额
deferred tax normally results in a liability being recognised within the Statement of Financial Position. IAS 12 defines a deferred tax liability as being the amount of income tax payable in future periods in respect of taxable temporary differences. So, in simple terms, deferred tax...
In FR, deferred tax normally results in a liability being recognised within the Statement of Financial Position. IAS 12 defines a deferred tax liability as being the amount of income tax payable in future periods in respect of taxable temporary differences. So, in simple terms, def...
deferred tax accounting【经】 递延税金会计 deferred duty备用税率 deferred exit延迟出口,延迟输出,延期出口,延期输出 deferred expense延迟费用 deferred reaction延迟反应 deferred constant【计】 延迟常数 相似单词 tax deferreda. 延期纳税的,暂缓交税的