deferred taxes 中文意思是什麼
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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
如果未來期間很可能無法獲得足夠的應納稅所得額用以抵扣遞延所得稅資產的利益，應當減記遞延所得稅資產的賬面價值。 -
Give you time to learn deferred taxes, marketable security accounting, leases, etc
給你時間去學習遞延稅務會計、有價證券會計、租賃會計等。 -
Net of deferred taxes
遞延所得稅后凈額 -
Deferred tax assets are offset against deferred tax liabilities when they relate to income taxes levied by the same taxation authority
遞延稅項資產可抵銷遞延稅項負債，但這些資產和負債必須與同一稅務機關徵收的所得稅有關。 -
Article 18 the measurement of deferred income tax assets and deferred income tax liabilities shall reflect the effect of the expected asset recovery or liability settlement method on the balance sheet day on the income taxes, i. e. the tax rate and tax base, which is adopted at the time of measurement of the deferred income tax assets and deferred income tax liabilities and shall be identical with those of expected asset recovery or liability settlement method
第十八條遞延所得稅資產和遞延所得稅負債的計量，應當反映資產負債表日企業預期收回資產或清償負債方式的所得稅影響，即在計量遞延所得稅資產和遞延所得稅負債時，應當採用與收回資產或清償債務的預期方式相一致的稅率和計稅基礎。
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