递延所得税（Deferred Income Tax ）：详细细分为递延所得税资产和递延所得税负债。由于《企业会计原则第18号-所得税》规则采用资产负债表法核算所得税。
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... 无形资产及其他资产合计 Total Intangible assets 递延税项借项 Deferred income tax 资产总计 Total Assets ...
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Deferred Income Tax递延所得税一项在会计上已经入账但在税务上仍未入帐的收入引起的负债，这项负债记入资产负债表 Deferred Interest Bond递延利息债券在未来特定日期才支付利息的债务工具 .
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deferred income tax assets 递延所得税资产 ; 递延个人收税资产
deferred income tax liabilities 递延所得税负债 ; 递延个人收税欠债 ; 递延所得税欠债
Deferred income tax liability method 递延所得税负债法
Deferred Income Tax Liability 递延所得税负债
deferred income tax expense 递延所得税费用
deferred income tax payable 递延应付所得税
Deferred Income Tax Asset 递延所得税资产
Deferred income tax charge 递延所得税费用
Deferred Income Tax Credits 递延所得税抵减
Refer to deferred income, deferred income tax liabilities, and etc...
指递延收入、递延所得税负债等。
Compared with the former rules, as to the components and calculation of deferred income tax assets and deferred income tax liabilities, the new guide is more in line with...
新准则对于递延所得税资产和递延所得税负债的确认与计量的有关规定，较原所得税会计的有关规定，更符合有关“资产”和“负债”会计要素的定义。
Compared with the former rules, as to the components and calculation of deferred income tax assets and deferred income tax liabilities, the new guide is more in line with th...
新准则对于递延所得税资产和递延所得税负债的确认与计量的有关规定，较原所得税会计的有关规定，更符合有关“资产”和“负债”会计要素的定义。
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