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deferred income中文是什么意思

  • 迟收
  • 递延收入
  • 递延收益
  • 递延所得税
  • 迤延收益

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  • 例句与用法
  • 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
    第十八条递延所得税资产和递延所得税负债的计量,应当反映资产负债表日企业预期收回资产或清偿负债方式的所得税影响,即在计量递延所得税资产和递延所得税负债时,应当采用与收回资产或清偿债务的预期方式相一致的税率和计税基础。
  • In case the applicable tax rate changes , the deferred income tax assets and deferred income tax liabilities which have been recognized shall be re - measured , excluding the deferred income tax assets and deferred income tax liabilities arising from any transaction or event directly recognized as the owners ' rights and interests , and the amount affected by them shall be recorded into the income tax expenses of the current period during which the change occurs
    适用税率发生变化的,应对已确认的递延所得税资产和递延所得税负债进行重新计量,除直接在所有者权益中确认的交易或者事项产生的递延所得税资产和递延所得税负债以外,应当将其影响数计入变化当期的所得税费用。
  • 更多例句:  1  2  3
  • 百科解释
Deferred income (also known as deferred revenue, unearned revenue, or unearned income) is, in accrual accounting, money received for goods or services which have not yet been delivered. According to the revenue recognition principle, it is recorded as a liability until delivery is made, at which time it is converted into revenue.
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