Explore the concepts of " deferred tax liability " and " deferred tax asset . 理解“遞延稅金負(fù)債”和“遞延稅金資產(chǎn)”的概念。
Deferred tax asset 遞延所得稅資產(chǎn)
Income tax for the year comprises current tax and movements in deferred tax assets and liabilities 年內(nèi)所得稅包括本期稅項及遞延稅項資產(chǎn)和負(fù)債的變動。
Deferred tax assets are generally carried if they have value , but set up against deferred tax liabilities 延期如果他們有價值,稅資產(chǎn)通常被攜帶,但是向上反對延期稅責(zé)任的組合。
Deferred tax assets are generally carried if they have value , but set up against deferred tax liabilities 如果這樣值的話,我們認(rèn)為通過延付稅款來增加資金的方式是可行的,但反對以此來減低負(fù)債。
deferred tax assetとは意味:deferred tax asset 繰延稅金資産 くりのべぜいきんしさん deferred tax asset meaning:[Finance] An asset on a company's balance sheet that may be used to reduce any subsequent period's income tax expense. Deferred tax assets can arise due to net loss carryovers, which are only recorded...