Deferred tax assets and liabilities选择语言:从 到 翻译结果1翻译结果2 翻译结果3翻译结果4翻译结果5 翻译结果1复制译文编辑译文朗读译文返回顶部 递延所得税资产和负债 翻译结果2复制译文编辑译文朗读译文返回顶部 延迟税资产和债务 翻译结果3复制译文编辑译文朗读译文返回顶部 递延的所得税资产和负债 翻译结果4复制...
递延所得税资产与负债阐述了会计与税法差异所造成的潜在负债与资产。由于会计准则与税法不同，企业在计算应纳所得税时存在两种可能，这仅涉及暂时性差异，而永久性差异不在讨论范围内。若企业按照会计准则计算出现亏损，若税法允许，此亏损可以在未来年度的利润中抵扣。例如，若企业本年度亏损50万元，无需...
结果一 题目 财务方面的deferred tax assets/ liabilities 以及deferred tax charge/ credit是什么意思 答案 deferred tax assets/ liabilities 递延资产/负债deferred tax charge/ credit递延税金借项/贷项相关推荐 1财务方面的deferred tax assets/ liabilities 以及deferred tax charge/ credit是什么意思 ...
The emphasis is placed on the recognition and measurement of deferred tax assets and deferred tax liabilities. 2006年发布的所得税会计准则,要求采用资产负债表债务法,引入计税基础计量暂时性差异,重在规范递延所得税资产或负债的确认及计量,在资产及负债存量可靠、完整的基础上,从资产及负债的增减变动导出对所...
DTLs are also recorded on the balance sheet and represent an obligation to pay more tax in the future. The concept of deferred taxassetsand liabilities is rooted in the accounting principle of matching, where income and expenses are matched in the period they occur, regardless of when the actu...
Deferred Tax Assets and Liabilities:递延所得税资产和负债负债,资产,帮助,tax,and,递延资产,所得税,资产负债,递延税,资产和负债 文档格式: .pdf 文档大小: 48.69K 文档页数: 2页 顶/踩数: 0/0 收藏人数: 0 评论次数: 0 文档热度: 文档分类: ...
递延所得税资产或者负债。由会计、税收时间差异导致。如果当期会计所得税费用大于税法的应纳税额规定，就意味着提前计税了，形成递延资产，将来可以冲转回来；反之就是递延负债。
怎么算deferred tax assets/liabilities? 分两步 1. 算accounting base 和 tax base 之下两者的差，再...
Under IFRS, deferred tax assets and deferred tax liabilities are classified on the balance sheet as:A. current items.B. either current or noncurrent items.C. noncurrent items. 正确答案:C 分享到: 答案解析: Under IFRS, deferred tax assets and liabilities are classified as noncurrent. Under ...
deferred tax assets/ liabilities 递延资产/负债 deferred tax charge/ credit 递延税金借项/贷项