递延所得税资产

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deferred income tax assets
递延所得税资产：企业在报告期末预计能够实现的递延所得税减免，通常与企业未来的税收优惠或税收抵免有关。
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deferred tax assets
递延税资产：指企业在税务上享有的未来可抵扣税款的资产。这些资产是由于企业在会计上确认了未来可抵扣税款的权益，但在当前会计期间无法实际使用。

1
deferred income tax assets
...税基础；递延所得税资产；递延所得税负债 [gap=687]Key words：Accounting differences；Tax base；Deferred income tax assets；Deferred income tax liabilities ...
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Deferred Tax Asset
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...
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Deferred Tax Assets
... 中国社会科学报综合外媒报道比利时学者近日表示，欧洲金融监管机构应更多地关注希腊各银行对递延所得税资产（Deferred Tax Assets）的依赖问题。根据对希腊的第三轮援助计划框架内的有关约定，近日，欧洲央行对希腊的主要银行进行了评估，并公布了评估结果。
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deferred income tax tools
deferred income tax assets 递延所得税资产 ; 递延个人收税资产 deferred income tax tools 递延所得税资产 deferred income tax liabilities 递延所得税负债 ; 递延个人收税欠债 ; 递延所得税欠债 ..

短语

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递延所得税资产的披露
Disclosure of deferred tax assets ; Deferred income tax assets disclosure ; Deferred disclosure of tax asset
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递延所得税资产和负债
deferred tax assets and liabilities
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递延所得税资产或负债
Deferred tax asset or liability

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债务法；递延所得税资产；盈余管理。
Liability Method; Deferred Tax Assets; Earnings Management.
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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。
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.

递延所得税资产
递延所得税资产（Deferred Tax Asset），就是未来预计可以用来抵税的资产，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产生递延税款。是根据可抵扣暂时性差异及适用税率计算、影响（减少）未来期间应交所得税的金额。

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