tax deferred

On the balance sheet date, where there is any exact evidence showing that it is likely to acquire sufficient amount of taxable income tax in a future period to offset against the deductible temporary difference, the deferred income tax assets unrecognized in prior periods shall be recognized.

资产负债表日，有确凿证据表明未来期间很可能获得足够的应纳税所得额用来抵扣可抵扣暂时性差异的，应当确认以前期间未确认的递延所得税资产。

provided by jukuu

Compared with the former rules, as to the components and calculation of deferred income tax assets and deferred income tax liabilities, the new guide is more in line with the definition of the account elements on assets and liabilities.

新准则对于递延所得税资产和递延所得税负债的确认与计量的有关规定，较原所得税会计的有关规定，更符合有关资产和负债会计要素的定义。

互联网摘选

So the most interesting ideas such as finally merging the national insurance and income tax systems, or making deeper cuts to corporation tax have to be deferred to the future, when they might be affordable.

因此一些最有意思的想法，诸如将国民保险和所得税系统合二为更大幅度地降低企业税，都只能留待未来财政状况允许时再议。

互联网摘选

The cost estimate of tax deferred items can be implemented to measure loss interests by either the revenue forgone approach or present value approach.

对税收递延项目的成本估算，可以按收入放弃法原理计算损失的利息，也可以考虑引入现值法的做法。

互联网摘选

Securities regulatory authorities should further improve the deferred income tax accounting and disclosure norms, the notes to the financial statements can also be full disclosure of deferred tax movements.

证券监管部门应进一步改进对于递延所得税的核算和披露规范，在财务报表附注中也可以充分的披露递延税款的变动情况。

互联网摘选

The Impact of the Deferred Income Tax Assets and Deferred Income Tax Liability to Earnings Management in the Conditions of New Standard of Enterprise Accounting

新准则下我国上市公司递延所得税对盈余管理影响的实证研究

互联网摘选

Some of the money will be deferred for luxury tax purposes.

为了避开豪华税,一部份的薪水将会延迟给付.

互联网摘选

These programmes fuelled the bull market in equities by supplying automatic monthly inflows of tax-deferred monies to professional managers who allocated substantially into common stock.

这些项目每个月自动将延税资金提供给职业经理人，他们又将大量资金配置于股票，从而推动了股市的牛市行情。

互联网摘选

Explore the concepts of " Deferred Tax Liability " and " Deferred Tax Asset. "

理解 “ 递延税金负债 ” 和 “ 递延税金资产 ” 的概念.

互联网摘选

Also, take full account of implementation of regulatory policy changes in the deferred income tax.

同时，在监管政策实施中全面考虑递延所得税变动的情况。

互联网摘选

Income tax The Group's income tax balance sum of the total current and deferred tax balances.

企业所得税集团的所得税平衡的全流通和递延所得税平衡.

互联网摘选