deferred tax asset

基本解釋

• 遞延所得稅資產(chǎn)

英漢例句

雙語例句

• Article19an enterprise shall not discount any deferred income tax asset or deferred income tax liability.
  第十九條企業(yè)不應(yīng)當(dāng)對遞延所得稅資產(chǎn)和遞延所得稅負(fù)債進(jìn)行折現(xiàn)。
• The deductible losses, which can be utilised against the future taxable profit in accordance with tax law, are regarded as temporary differences and a deferred tax asset is recognised accordingly.
  對于按照稅法規(guī)定能夠于以后年度抵減應(yīng)納稅所得額的可抵扣虧損，視同暫時性差異確認(rèn)相應(yīng)的遞延所得稅資產(chǎn)。
• If it is unlikely to obtain sufficient taxable income to offset against the benefit of the deferred income tax asset, the carrying amount of the deferred income tax assets shall be written down.
  如果未來期間很可能無法獲得足夠的應(yīng)納稅所得額用以抵扣遞延所得稅資產(chǎn)的利益，應(yīng)當(dāng)減記遞延所得稅資產(chǎn)的賬面價值。
  blog.sina.com.cn

權(quán)威例句

• Deferred tax liabilities, off-balance sheet debt, and asset write-downs result in a bloated balance of which most investors are not aware.
  FORBES: Energy ETFs Running On Watered-Down Gas

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詞組短語

短語

• Deferred Income Tax Asset 遞延所得稅資產(chǎn)
• for deferred tax asset 遞延所得稅資產(chǎn)的計價備抵
• Deferred tax asset or liability 遞延所得稅資產(chǎn)或負(fù)債
• Deferred disclosure of tax asset 遞延所得稅資產(chǎn)的披露

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專業(yè)釋義

經(jīng)濟(jì)學(xué)

• 遞延所得稅資產(chǎn)