deferred tax
延期税：根据税法规定
常用释义
英式发音
美式发音
基本释义
- 延期税：根据税法规定，企业在一定会计期间内因暂时性差异而产生的应纳税额或可抵扣税额，但由于会计准则的要求，暂时不能计入当期所得税费用或所得税收入的情况。
例句
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1·Liability Method; Deferred Tax Assets; Earnings Management.债务法；递延所得税资产；盈余管理。
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2·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。
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3·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。
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4·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。
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5·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。
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6·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。
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7·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。来源: 《柯林斯英汉双解大词典》
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8·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。
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9·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。
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10·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。