mshd.net
当前位置:首页 >> DEFErrED tAx AssEts >>

DEFErrED tAx AssEts

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。

到群里问问大家 141685636

Deferred tax 比较深,好难3言2语说明! 简单说明就是会计账和税账计出来的税不一致,原因是你所讲的时间差异(Temporary Differences)。最常见就是折旧! 税局的折旧和会计账都不一致,以致计出来的税金不一样! 递延税项资产(Deferred tax assets) ...

current tax assets是即期税项资产;现行税收资产;本期税项资产;当前税收资产的意思。 例句 1.According to the current accounting standards and the law ofenterprise income tax, this paper discusses accounting and taxtreatment of no...

deferred income tax [英][diˈfə:d ˈinkəm tæks][美][dɪˈfɚd ˈɪnˌkʌm tæks] 递延所得税;

deferred tax assets/ liabilities 递延资产/负债 deferred tax charge/ credit 递延税金借项/贷项

Deferred tax is an accounting term, meaning future tax liability or asset, resulting from temporary differences between book (accounting) value of assets and liabilities, and their tax value.

看不懂英文,中文的应该没啥问题

递延税款贷项(Deferred tax credits,deferred tax cb0 credits,Deferred Tax liabilities ) 递延税款贷项是指 所得税费用 大于应交所得税的差额, 递延税款贷项说明企业由于以前的 时间性差异 而产生的未来需要交纳 的 所得税 。

财务方面的deferred tax assets/ liabilities 是 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。

网站首页 | 网站地图
All rights reserved Powered by www.mshd.net
copyright ©right 2010-2021。
内容来自网络,如有侵犯请联系客服。zhit325@qq.com