事实上仅从利润表法角度,将deferred tax理解为“为了使会计利润和tax expense(total)进行匹配而做的必要调整”就已经足够应对大部分情况,逻辑已经足够自洽——我们接下来要挑战的“资产负债表法”其推理过程繁琐,为了自洽还打了很多“补丁”、设置了一些例外规则(其优越性仅体现在学术完备性,和永久性差异、税率变动、...
accounting machine 记帐机,会计机,会计计算机,费率结算机 相似单词 accounting n. 1.会计;会计学;会计制度 2.会计业务或能力 3.账单;借贷对照表 4.记账;结账;结算;决算 5.人各有所好。 tax deferred a. 延期纳税的,暂缓交税的 macroaccounting 【经】 宏观会计 microaccounting 微观会计 accountingreport...
deferred tax accounting 英文deferred tax accounting 中文【经】 递延税金会计
deferred tax accounting 英 [dɪˈfɜːd tæks əˈkaʊntɪŋ] 美 [dɪˈfɜːrd tæks əˈkaʊntɪŋ]递延税款会计 ...
C. 2008. Accounting treatment of de- ferred income taxes according to the requirements of the Romanian ac- counting regulations, in The Annals of University of Oradea - Econo- mic Science, Tom XVII, 3, Section Finances, Banks and Accounting, pp. 1039-1043, available at: http://steconomic...
Deferred tax refers to the taxes that a company may owe in the future due to temporary differences between the accounting treatment of certain items and their tax treatment. In this article, we will dive into a deferred tax calculation exercise to help you better understand and apply the concep...
网络递延税金会计 网络释义 1. 递延税金会计 defer-英汉词典-英中字典-速译通-解释意思... ... deferred tax {n.}递延税款deferred tax accounting{n.}递延税金会计... www.fastdict.net|基于 1 个网页
Accounting for deferred tax 递延税项的会计处理 accounting convention 会计惯例 ... subject.skhlkyss.edu.hk|基于17个网页 2. 递延税项会计 (8)SSAP 15:递延税项会计(Accounting for Deferred Tax)(9)SSAP 17:资产负债表日后事项会计(Accounting for Pos…baike.baidu.com|基于1 个网页...
A deferred income tax is a liability on a balance sheet resulting from a difference in income recognition between tax laws and the company’s accounting methods.
A deferred tax asset relates to an overpayment or advance payment of taxes. This can occur when there is a difference between when a tax authority recognizes revenue and when a company does, based on the accounting standards that the latter follows. Or it may happen because a current loss ca...