Explore the concepts of " deferred tax liability " and " deferred tax asset . 理解“递延税金负债”和“递延税金资产”的概念。
Deferred tax assets are generally carried if they have value , but set up against deferred tax liabilities 延期如果他们有价值,税资产通常被携带,但是向上反对延期税责任的组合。
Deferred tax assets are generally carried if they have value , but set up against deferred tax liabilities 如果这样值的话,我们认为通过延付税款来增加资金的方式是可行的,但反对以此来减低负债。
Deferred tax assets are offset against deferred tax liabilities when they relate to income taxes levied by the same taxation authority 递延税项资产可抵销递延税项负债,但这些资产和负债必须与同一税务机关徵收的所得税有关。
All deferred tax liabilities , and all deferred tax assets , to the extent that it is probable that future taxable profits will be available against which the assets can be utilised , are recognised 所有递延税项负债和递延税项资产(只限于有可能用来抵销日后应课税溢利的资产)均予确认。