reserve for deferred income tax

简明释义

递延所得税款准备

英英释义

例句

1.During the audit, the accountant reviewed the reserve for deferred income tax to ensure compliance with accounting standards.

在审计过程中，会计检查了递延所得税准备金以确保符合会计标准。

2.A higher reserve for deferred income tax may indicate that the company expects to owe more taxes in the future.

较高的递延所得税准备金可能表明公司预计未来需缴纳更多税款。

3.The management team discussed strategies to minimize the reserve for deferred income tax in the upcoming fiscal year.

管理团队讨论了在即将到来的财政年度内减少递延所得税准备金的策略。

4.The company set aside a reserve for deferred income tax to prepare for future tax liabilities.

公司预留了一个递延所得税准备金以应对未来的税务负担。

5.Investors should pay attention to the reserve for deferred income tax when analyzing the company's financial statements.

投资者在分析公司的财务报表时，应关注递延所得税准备金。

作文

Understanding financial terms is crucial for anyone involved in accounting or finance. One such term that often comes up in financial statements is reserve for deferred income tax. This term refers to a liability that a company recognizes on its balance sheet, which represents taxes that are owed but not yet paid. The concept of deferred income tax arises from the differences between accounting rules and tax regulations. For instance, a company might report higher earnings on its financial statements than it does for tax purposes. This discrepancy can occur due to various reasons, including different depreciation methods or revenue recognition policies. As a result, the company may have to pay taxes on this income in the future, leading to the need for a reserve for deferred income tax.The importance of maintaining a reserve for deferred income tax cannot be overstated. It helps ensure that a company is prepared for its future tax obligations. By recognizing this reserve, a business can better manage its cash flow and avoid unexpected tax bills that could disrupt operations. Furthermore, investors and stakeholders often look at these reserves when evaluating a company's financial health. A well-managed reserve for deferred income tax indicates that the company is being proactive about its tax liabilities, which can enhance investor confidence.In practice, calculating the reserve for deferred income tax involves assessing the temporary differences between the book value of assets and liabilities and their tax values. These differences can arise from various factors, such as the timing of income recognition or the treatment of certain expenses. Once these differences are identified, companies can apply the appropriate tax rates to estimate the future tax payments that will be required, thus establishing the reserve amount.Moreover, the reserve for deferred income tax plays a significant role in tax planning strategies. Companies can utilize this reserve to optimize their tax positions over time. For example, by accelerating certain deductions or deferring income, a business can manage its taxable income and potentially lower its overall tax burden. This strategic approach can lead to significant savings, allowing companies to reinvest those funds into growth initiatives or other critical areas.It's also worth noting that changes in tax laws can impact the reserve for deferred income tax. Companies must stay informed about legislative changes that could affect their tax liabilities. For instance, a reduction in corporate tax rates would decrease the amount of the reserve needed, prompting adjustments in financial statements. Therefore, regular reviews and updates of the reserve for deferred income tax are essential for accurate financial reporting.In conclusion, the reserve for deferred income tax is a vital component of a company's financial strategy. It reflects not only the current state of tax liabilities but also future obligations that can impact cash flow and overall financial health. By understanding and managing this reserve effectively, companies can ensure they are well-prepared for their tax responsibilities, ultimately contributing to long-term success and stability. Investors and stakeholders alike should pay close attention to this reserve when analyzing a company's financial statements, as it provides valuable insights into the company's tax management practices and financial outlook.

理解财务术语对于任何参与会计或财务工作的人来说都是至关重要的。其中一个经常出现在财务报表中的术语是递延所得税准备金。这个术语指的是公司在其资产负债表上确认的一项负债，代表着尚未支付但应当支付的税款。递延所得税的概念源于会计规则和税收法规之间的差异。例如，一家公司可能在其财务报表上报告的收益高于其税务目的下的收益。这种差异可能由于多种原因而发生，包括不同的折旧方法或收入确认政策。因此，公司可能需要在未来为这部分收入缴纳税款，从而需要建立递延所得税准备金。维持递延所得税准备金的重要性不容小觑。它有助于确保公司为其未来的税务义务做好准备。通过确认这一准备金，企业可以更好地管理其现金流，避免意外的税单干扰运营。此外，投资者和利益相关者通常会在评估公司财务健康状况时关注这些准备金。管理良好的递延所得税准备金表明公司对其税务负债采取了积极主动的态度，这可以增强投资者信心。在实际操作中，计算递延所得税准备金涉及评估资产和负债的账面价值与其税务价值之间的暂时差异。这些差异可能由多种因素引起，例如收入确认的时间或某些费用的处理。一旦识别出这些差异，公司就可以应用适当的税率来估算未来需要支付的税款，从而确定准备金金额。此外，递延所得税准备金在税务规划策略中也发挥着重要作用。公司可以利用这一准备金来优化其长期的税务状况。例如，通过加速某些扣除或推迟收入，企业可以管理其应税收入，并可能降低整体税负。这种战略方法可以带来显著的节省，使公司能够将这些资金再投资于增长项目或其他关键领域。值得注意的是，税法的变化可能会影响递延所得税准备金。公司必须保持对可能影响其税务负担的立法变化的关注。例如，企业税率的降低将减少所需准备金的金额，从而促使财务报表进行调整。因此，定期审查和更新递延所得税准备金对于准确的财务报告至关重要。总之，递延所得税准备金是公司财务战略的重要组成部分。它不仅反映了当前的税务负债状态，还反映了可能影响现金流和整体财务健康的未来义务。通过有效理解和管理这一准备金，公司可以确保为其税务责任做好充分准备，最终促进长期成功和稳定。投资者和利益相关者在分析公司的财务报表时，应密切关注这一准备金，因为它提供了有关公司税务管理实践和财务前景的宝贵见解。