Deferred Tax Asset的意思|示意
递延所得税资产
Deferred Tax Asset的网络常见释义
递延所得税资产 递延所得税资产 （Deferred Tax Asset ）是指对于可抵扣暂时性差异，就是 递延 到以后缴纳的税款， 递延所得税 是时间性差异对 所得税 的影响，在纳税影响会计法下才会...
递延税务资产 Merrill 在报告中指出：「(公司)亏损持续，难以限定期限，税务利益 (tax benefit)已被视为递延税务资产(deferred tax asset)。
递延税项资产 递延税项资产（Deferred Tax Asset）是指企业资产平衡表中，用来在今后一定时期里扣减所得税支出的一种资产形式。
Deferred Tax Asset相关短语
1、 for deferred tax asset 递延所得税资产的计价备抵
2、 Deferred tax asset or liability 递延所得税资产或负债
3、 Deferred Income Tax Asset 递延所得税资产
Deferred Tax Asset相关例句
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.
对于按照税法规定能够于以后年度抵减应纳税所得额的可抵扣亏损，视同暂时性差异确认相应的递延所得税资产。
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.
如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。