Liability Method; Deferred Tax Assets; Earnings Management.
债务法；递延所得税资产；盈余管理。
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。
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。
That is because deferred tax assets can get written down if a company's future profit projections fall too low.
这是因为，如果未来盈利预期太低，递延税项资产可能会被减记。
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。
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 your retirement plan includes both taxable and tax-deferred accounts, it is worth considering which funds should be placed in each.
假如你的退休计划中同时包含了应纳税和延迟纳税账户，那就要考虑一下应该如何分配资金了。
Contributing to an employer sponsored, tax-deferred retirement plan, such as a 401 (k), 403 (b), or 457.
开始一些延税退休计划，比如401计划，403计划或者457。
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。
Following these two rules will ensure that you get the most possible tax-deferred earnings from your money.
遵循这两个原则将会保证你从你的资金中获得最大可能的延税收入。
Withdrawing just the minimum amount will let your balance in the account continue to earn interest tax-deferred.
刚刚撤出的最低金额会让你的帐户余额继续赚取利息税推迟。
For more information on I. R. S. payment plans and deferred payment options, contact a tax specialist or attorney, or your local I. R. S. representative.
想了解有关I.R.S。还款计划和选择延期付税方式，可向税务专家、税务律师或者是当地I.R.S。代理人联系。
If it is unlikely to obtain sufficient taxable income taxes to offset the benefit of the deferred income tax assets, 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。
Refer to deferred income, deferred income tax liabilities, and etc... deferred income refers to income items received by a business to be recorded as income in the future periods.
指递延收入、递延所得税负债等。递延收入系指：凡业经收纳，而应属于以后各期享有之收入。
This type of plan allows you to save for your child's college education on a tax deferred basis.
这种计划是让你救你的孩子的大学教育递延税项依据。
Another major advantage to permanent life insurance is that it allows you to build up cash value that is tax-deferred.
另一大好处是，它允许永久寿险你建立现金价值就是税务递延。
Refer to deferred income, deferred income tax liabilities, and etc...
指递延收入、递延所得税负债等。
I also have an IRA, which is tax-deferred, and I have my money in a portfolio that is split between stocks and bonds.
我也有个人退休帐户，那是暂缓征税的。我在股票和债券中也投了钱。
Enterprise should combine with tax payable method, deferred method and debt method to treat, then can reflect influence between income tax upon enterprise finance.
企业应将应付税款法、纳税影响法密切结合起来，实行“合三为一”的所得税会计综合处理方法，全面地反映所得税对企业财务的影响。
Enterprise should combine with tax payable method, deferred method and debt method to treat, then can reflect influence between income tax upon enterprise finance.
企业应将应付税款法、纳税影响法密切结合起来，实行“合三为一”的所得税会计综合处理方法，全面地反映所得税对企业财务的影响。
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