deferred tax assets 读音:美英 deferred tax assets基本解释 递延所得税资产;递延税项资产;递延税款;递延税款借项;递延税资产 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 assets资产
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aDeferred Tax Assets 递延税款财产[translate]
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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，无需缴纳所得税，而下一年度税后利润为100万元，按25%税率应交所得税25...
1、递延所得税资产递延所得税资产(Deferred Tax Assets),指根据以下各项计算的未来期间可收回的所得税金额: ①可抵扣 … doc.mbalib.com|基于93个网页 2. 递延税项资产 ...行资产总额时应将银行信誉以及其他无形资产扣除;关于递延税项资产(deferred tax assets),如果银行当年亏损,则因税 … ...
IASB 修订《国际会计准则第12号——所得税》Deferred Tax related to Assets and Liabilities arising froma Single Transaction 下载积分: 2000 内容提示: ×ÚÎÍ r ͬ¿²¼¿®¼-Ó¿§ îðîïß³»²¼³»²¬- ¬± ×ßÍïîÜ»º»...
There is no time limit on deferred tax assets. They can be used when it makes the most financial sense for a company. However, deferred tax assets can't be used with tax returns that have already been filed. How to Calculate a Deferred Tax Asset ...
To capture temporary book-tax differences, this paper proposes to harness the information in net deferred tax assets/liabilities (NDTA/L) reported on the balance sheet and available in Compustat. The NDTA/L directly measures future expected changes in tax payments that will likely affect the firm...
(二)不确认递延所得税资产的情况Circumstances where the deferred tax assets may not be recognized某些情况下,企业发生的某项交易或事项___,并且交易发生时___,且该项交易中产生的资产、负债的初始确认金额与其计税基础不同,产生可抵扣暂时性差异的,所得税准则中规定在交易或事项发生时不确认相应的递延所得税...