deferred tax accounting的意思|示意
[经] 递延税金会计
deferred tax accounting的用法详解
Deferred tax accounting, also known as tax provisioning, is an accounting method used to calculate and record a company's future tax liabilities. It is based on the assumption that taxes are paid on income in the period when the income is earned, rather than when it is earned, and that the tax due on such income is calculated and recorded in the financial statements of the company.
The concept of deferred tax accounting is based on the idea that the amount of tax paid should be determined based on the timing of income, rather than when it is earned. This means that when a company pays taxes on income that is expected to occur in the future, it must defer the tax payment until that income is earned. The deferred tax accounting process requires companies to record the amount of tax they expect to pay in the future as a liability in their financial statements.
In order to properly account for deferred tax, companies must also recognize any potential future tax benefits or losses. For example, if a company overpays its taxes in one period, it must recognize a future benefit or loss in its accounts. Similarly, if a company accrues more taxes in one period than it is required to pay, it must recognize a future loss or benefit.
Deferred tax accounting is sometimes referred to as “temporary” or “timing” differences. These differences arise when accounting for income or tax payments that differ from the period in which the income or payment is realized. Deferred taxes are recognized in the income statement and balance sheet in the year when the differences arise.
The purpose of deferred tax accounting is to ensure that companies recognize any potential tax consequences of their business transactions in their financial statements. This allows investors and creditors to make more informed decisions about whether to invest in the company or lend it money. Properly accounting for deferred taxes also helps companies comply with requirements established by the Generally Accepted Accounting Principles (GAAP).
deferred tax accounting相关短语
1、 Accounting for Deferred Tax 递延税项会计
deferred tax accounting相关例句
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。
I admitted to him I didn't know much about deferred tax accounting, because in the us we have a special group dedicated to handling all our tax-related questions.
我告诉他我不太了解递延税，因为在美国我们专门设立了一个部门来处理所有税务相关的问题。