Deferred tax assets and liabilities are measured at the tax rates that are expected to apply to the period when the asset [...] wwwen.zte.com.cn 遞 延稅項資產和負債,以在資產 負 債表 日已執行的或實質上將執行的稅率(和稅法)為基 礎,按預期實現該資產或清償該負債的稅率計量。 zte.co...
你通过提早（推迟）确认利润的方法提早（推迟）交，多（少）交的那部分就是deferred tax asset (liabil...
总之，deferred tax asset和deferred tax liability是企业财务管理中不可或缺的一部分，它们反映了企业会计与税收处理之间的差异，并对企业的财务状况和税收策略产生重要影响。
Is deferred tax an asset or a liability?Deferred tax can be either an asset or a liability. Deferred tax liability represents taxes the business owes, and a deferred tax asset represents taxes that the business has overpaid.What is a deferred tax asset?
加一点回转的解释DTA DTL都是temp diff,只有tmp diff才会发生回转。对于DTL来说,如果不会发生回转,那现在差异的部分直接进入equity账户,如果可能发生回转则进入liability。DTA则有相应的计提账户valuation allowance。DTL是因为会计和税务的减值方法不同引起的。DTA是因为减值啊重组啊等原因。 发布于 2017-10-18 18:29...
Temporary differences are defined as being differences between the carrying amount of an asset (or liability) within the Statement of Financial Position and its tax base ie the amount at which the asset (or liability) is valued for tax purposes by the relevant tax authority. Taxabl...
A deferred tax liability or asset is created when there are temporary differences between book tax and actual income tax.
· A deferred tax asset is an item on the balance sheet that results from overpayment or advance payment of taxes.· 递延所得税资产是资产负债表内的一个项目，产生原因是超额缴纳所得税或提前缴纳所得税。· It is the opposite of a deferred tax liability, which represents income taxes owed.· ...
Any amount that needs to be paid to the government on a compulsion basis is known as tax. The same is paid by the people called taxpayer or assesses. Tax can be of many types like income tax, corporate tax, sales tax, etc.Answer and Explanation: Deferred tax asset is the amount that...
On the Package tab, select the Deferred Tax report, and verify that the Deferred Tax Asset and Deferred Tax Liability classifications based on your configuration are correct. From the Home page, click TAR (Tax Account Rollforward Report), and under Total Deferred Tax , verify that the Deferre...