deferred income tax

简明释义

递延所得税

英英释义

例句

1.Investors should pay attention to the deferred income tax 递延所得税 liabilities when evaluating the company's financial health.

投资者在评估公司的财务健康时应关注递延所得税负债。

2.During the audit, the team found discrepancies in the deferred income tax 递延所得税 calculations.

在审计过程中，团队发现了递延所得税计算中的差异。

3.The accountant explained how deferred income tax 递延所得税 affects cash flow management.

会计解释了递延所得税如何影响现金流管理。

4.A rise in deferred income tax 递延所得税 can indicate that the company is deferring tax payments to future periods.

增加的递延所得税可能表明公司正在将税款支付推迟到未来期间。

5.The company reported a significant amount of deferred income tax 递延所得税 on its balance sheet.

公司在其资产负债表上报告了大量的递延所得税。

作文

Deferred income tax is an important concept in accounting and finance, representing the taxes that a company has delayed paying due to temporary differences between its accounting income and taxable income. To understand this term better, we must first grasp the underlying principles of income taxation and how it interacts with financial reporting. Companies often report different figures for their earnings on their financial statements compared to what they report to tax authorities. This discrepancy arises from various factors, such as depreciation methods, revenue recognition, and expense timing. These differences can lead to a situation where a company recognizes more income on its financial statements than it does for tax purposes, creating a temporary difference.When a company anticipates that it will have to pay more taxes in the future due to these temporary differences, it records a liability known as deferred income tax (递延所得税). This liability represents the amount of taxes that the company expects to pay when these differences reverse, meaning when the accounting income aligns with taxable income. For example, if a company uses an accelerated depreciation method for its financial statements but a straight-line method for tax purposes, it may report higher profits in the early years. Eventually, as the depreciation expense decreases, the taxable income will catch up, leading to a tax payment in the future.Understanding deferred income tax (递延所得税) is crucial for investors and stakeholders who analyze a company's financial health. It provides insights into the company's future tax obligations and helps assess the sustainability of its earnings. A significant amount of deferred tax liabilities might indicate that a company is currently enjoying tax benefits that could lead to higher tax payments down the line. Conversely, a large deferred tax asset could suggest that a company has overpaid its taxes in the past and expects to recover those amounts in the future.Moreover, the treatment of deferred income tax (递延所得税) can vary based on accounting standards. Under Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS), companies must recognize deferred tax assets and liabilities on their balance sheets. This requirement ensures that financial statements present a fair view of the company's financial position, reflecting both current and future tax implications.In conclusion, deferred income tax (递延所得税) plays a vital role in the financial reporting landscape. It highlights the complexities of tax obligations and the impact of accounting practices on a company's financial statements. By understanding this concept, stakeholders can make informed decisions regarding investments and company valuations. As businesses continue to navigate the intricate world of taxation and financial reporting, the significance of deferred income tax (递延所得税) will undoubtedly persist, making it a key area of focus for accountants, investors, and financial analysts alike.

递延所得税是会计和财务中的一个重要概念，代表着由于公司会计收入和应纳税收入之间的暂时差异而推迟支付的税款。要更好地理解这个术语，我们首先必须掌握所得税的基本原则，以及它如何与财务报告相互作用。公司在其财务报表上报告的收益数字通常与他们向税务机关报告的数字不同。这种差异源于多种因素，如折旧方法、收入确认和费用时机等。这些差异可能导致公司在财务报表上确认的收入高于税务目的下的收入，从而产生暂时差异。当公司预期由于这些暂时差异未来需要支付更多税款时，它会记录一个被称为递延所得税（deferred income tax）的负债。这个负债代表着公司预计在这些差异反转时，即会计收入与应纳税收入一致时需要支付的税款。例如，如果一家公司在财务报表中使用加速折旧法，但在税务上采用直线法，它可能在早期年份报告更高的利润。最终，随着折旧费用的减少，应纳税收入将赶上，从而导致未来的税款支付。理解递延所得税（deferred income tax）对分析公司财务健康状况的投资者和利益相关者至关重要。它提供了对公司未来税务义务的洞察，并帮助评估其收益的可持续性。大量的递延税负可能表明，公司当前享有的税收优惠可能导致未来更高的税款支付。相反，大量的递延税资产可能表明公司在过去过度支付了税款，并预计将来能够收回这些金额。此外，递延所得税（deferred income tax）的处理可能根据会计准则的不同而有所不同。在公认会计原则（GAAP）和国际财务报告准则（IFRS）下，公司必须在其资产负债表上确认递延税资产和负债。这一要求确保财务报表呈现公司的财务状况的公平视图，反映当前和未来的税务影响。总之，递延所得税（deferred income tax）在财务报告领域中扮演着至关重要的角色。它突显了税务义务的复杂性以及会计实践对公司财务报表的影响。通过理解这一概念，利益相关者可以做出明智的投资和公司估值决策。随着企业继续在复杂的税务和财务报告世界中航行，递延所得税（deferred income tax）的意义无疑会持续存在，使其成为会计师、投资者和金融分析师关注的关键领域。