deferred asset

基本解釋

• 遞延資產

英漢例句

雙語例句

• Article19an enterprise shall not discount any deferred income tax asset or deferred income tax liability.
  第十九條企業(yè)不應當對遞延所得稅資產和遞延所得稅負債進行折現。
• 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.
  對于按照稅法規(guī)定能夠于以后年度抵減應納稅所得額的可抵扣虧損，視同暫時性差異確認相應的遞延所得稅資產。
• 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。
  blog.sina.com.cn

權威例句

• This asset forms my savings, my deferred consumption.
  FORBES: Irish Stress Tests: Bailout To Cost $99B, Banking Sector To Consolidate
• Deferred tax liabilities, off-balance sheet debt, and asset write-downs result in a bloated balance of which most investors are not aware.
  FORBES: Energy ETFs Running On Watered-Down Gas

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詞組短語

短語

• Deferred Tax Asset 遞延所得稅資產;遞延稅務資產;遞延稅項資產;遞延所得稅
• for deferred tax asset 遞延所得稅資產的計價備抵
• Deferred d asset 遞延資產
• Deferred tax asset or liability 遞延所得稅資產或負債
• Deferred Income Tax Asset 遞延所得稅資產

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專業(yè)釋義

經濟學

• 遞延資產