deferred tax asset 基本释义:
延期税资产。
deferred tax asset的发音:
/d??f??r(d) ?ta?z ???s?/
Deferred tax asset 英语范文:
Deferred tax asset is a kind of asset that can be realized when the deferred tax liability is paid. It is mainly used to reflect the difference between the tax payable and the tax actually paid.
延期税资产是一种在延期税负债被支付时可实现的一种资产，主要用于反映应纳税额与实际纳税额之间的差异。
Deferred tax asset 的英语作文音标和基础释义:
音标/d??f??r(d) ?te?z ???s?/ 和 /defferd teys ofse ssipey in jessifip/
基础释义:
延期税资产是指在未来的某个特定日期内，可以用来抵扣应纳税款的资产。通常，这种资产包括现金、存货、投资等。在会计处理中，延期税资产通常被视为一项重要的资产类别。
Deferred Tax Asset
Deferred tax asset is a kind of asset that is recognized in the balance sheet when it is possible to deduct taxes in future periods. It represents the tax benefits that can be realized in future periods.
The term "deferred" implies that the tax benefits are not currently being used or realized, but rather are being deferred until a later date. This deferred tax asset can be either temporary or permanent in nature, depending on the specific circumstances of the tax benefit.
The importance of deferred tax asset lies in its potential impact on the financial performance of an enterprise. It can have a significant impact on a company's net income and cash flows, particularly when there is uncertainty about future tax rates or tax laws may change.
In practice, companies need to manage their deferred tax assets carefully to ensure that they are properly recorded and recognized in the financial statements. This requires proper accounting policies and procedures, as well as regular reviews and evaluations of the tax environment and potential tax risks.
In conclusion, deferred tax asset is an important component of a company's financial performance and should be carefully managed to ensure that it is properly recorded and recognized in the financial statements.
deferred tax asset
Deferred tax asset is an asset that represents the future tax benefit that can be realized from deferred income or deductions. It is recorded in the balance sheet as a deferred tax asset account.
发音：英 [d??fres ?t?m ??θ? ?r???]
例句：The deferred tax asset is recognized based on the carrying amount of the assets and liabilities at the date of balance sheet preparation.
翻译：递延税资产以资产负债表日负债及资产的账面价值为基础予以确认。
范文：I am responsible for managing our company's financial affairs, including ensuring that our deferred tax assets are properly recorded and managed. As we grow and expand, it is crucial to maintain a clear understanding of our financial position and to manage our resources effectively.
写作：As a financial manager, I believe that it is essential to have a clear understanding of deferred tax assets and their impact on our company's overall financial position. By managing these assets effectively, we can ensure that we have sufficient resources to support our growth and expansion plans. In conclusion, deferred tax assets are an essential component of our financial strategy and must be carefully managed to ensure that we achieve our long-term objectives.
