| 释义 |
deferred tax
释义
延期税：根据税法规定，企业在一定会计期间内因暂时性差异而产生的应纳税额或可抵扣税额，但由于会计准则的要求，暂时不能计入当期所得税费用或所得税收入的情况。
例句
1·Liability Method; Deferred Tax Assets; Earnings Management.
债务法；递延所得税资产；盈余管理。
2·All deferred tax liabilities, and all deferred tax assets to the extent that it is probable.
所有递延税项负债及未来可能有应课税盈利予以抵销的递延税项资产，均予确认。
3·One day, a partner came to me ask a question about US GAAP deferred tax accounting for one of his clients.
一天，一个合伙人为他的一位客户过来问我一个关于美国公认会计原则递延税务会计的问题。
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