deferred tax

基本解釋

That is because deferred tax assets can get written down if a company's future profit projections fall too low.
這是因?yàn)椋?如果未來(lái)盈利預(yù)期太低，遞延稅項(xiàng)資產(chǎn)可能會(huì)被減記。
blog.sina.com.cn
The Journal was able to approximate companies' IOUs, in some cases, by looking at an amount they report as deferred tax assets for 'deferred compensation' or 'employee benefits and compensation.'
在某些情況下，《華爾街日?qǐng)?bào)》可以通過(guò)分析公司為遞延薪酬或職工福利及薪酬所申報(bào)的遞延所得稅資產(chǎn)來(lái)大概估算出公司到底欠高管多少錢(qián)。
One day, a partner came to me ask a question about US GAAP deferred tax accounting for one of his clients.
一天，一個(gè)合伙人為他的一位客戶(hù)過(guò)來(lái)問(wèn)我一個(gè)關(guān)于美國(guó)公認(rèn)會(huì)計(jì)原則遞延稅務(wù)會(huì)計(jì)的問(wèn)題。

Deferred tax liabilities, off-balance sheet debt, and asset write-downs result in a bloated balance of which most investors are not aware.
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They not only have to experience the excruciation of deferred tax computations and the related disclosures, but also the relatively new rules on accounting for uncertain tax positions.
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Instead, the VAT holiday would be paid for by interest charged on the deferred tax, and the national-insurance cut would be funded by ditching various reliefs and allowances.
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