deferred tax asset

基本解释

• 递延所得税资产

英汉例句

双语例句

• Article19an enterprise shall not discount any deferred income tax asset or deferred income tax liability.
  第十九条企业不应当对递延所得税资产和递延所得税负债进行折现。
• 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。
  blog.sina.com.cn

权威例句

• 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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词组短语

短语

• Deferred Income Tax Asset 递延所得税资产
• for deferred tax asset 递延所得税资产的计价备抵
• Deferred tax asset or liability 递延所得税资产或负债
• Deferred disclosure of tax asset 递延所得税资产的披露

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专业释义

经济学

• 递延所得税资产