deferred income tax assets中文什么意思

• 递延所得税资产

• defer:    vi. (-rr-) 服从，听从，遵从 (to)。 We ...
• income tax:    所得税。
• asset:    n. 1.资产；财产。 2.有用的资源，宝贵的人[物]。 ...
• deferred tax assets:    递延税款借项
• deferred income tax:    递延所得税

例句与用法

1. Deferred income tax assets
   递延所得税资产
2. Article 19 an enterprise shall not discount any deferred income tax asset or deferred income tax liability
   第十九条企业不应当对递延所得税资产和递延所得税负债进行折现。
3. Article 20 the carrying amount of deferred income tax assets shall be reexamined on balance sheet day
   第二十条资产负债表日，企业应当对递延所得税资产的账面价值进行复核。
4. The core of balance sheet liability method is discussed in the paper , namely , affirmation and measure of deferred income tax liabilities and deferred income tax assets
   文章主要就资产负债表债务法的核心，即递延所得税负债和递延所得税资产的确认和计量进行了探讨。
5. Article 23 the deferred income tax assets and deferred income tax liabilities shall be respectively presented as the non - current assets and non - current liabilities in the balance sheet
   第二十三条递延所得税资产和递延所得税负债应当分别作为非流动资产和非流动负债在资产负债表中列示。