递延税项 meaning in English
deferred taxes
Examples
- Income tax for the year comprises current tax and movements in deferred tax assets and liabilities
年内所得税包括本期税项及递延税项资产和负债的变动。 - The principal effect of the implementation of ssap 12 revised is in relation to deferred tax
实施会计实务准则第12号经修订之主要影响乃与递延税项有关。 - Earnings not paid out as dividends but instead reinvested in the core business or used to pay off debt
递延税项指因为采取不同会计原则而造成实际应税所得和会计利润不等的情况 - Deferred tax benefits are not recognised because their realisation cannot be assured beyond reasonable doubt
由于递延税项利益无法在无合理疑问下获得肯定，因此该利益未获确认。 - Total liabilities correspond to the summation item of liabilities shown in the balance sheets of the enterprises
包括流动负债和长期负债、递延税项等，即为企业资产负债表的负债合计项。