deferred income tax liabilities

简明释义

递延应纳所得税额

英英释义

例句

1.Investors should pay attention to the deferred income tax liabilities on the balance sheet as it affects cash flow.

投资者应该关注资产负债表上的递延所得税负债，因为它会影响现金流。

2.The company reported an increase in deferred income tax liabilities due to the new accounting standards.

由于新的会计准则，该公司报告了递延所得税负债的增加。

3.The accountant explained how deferred income tax liabilities arise from temporary differences between book and tax income.

会计解释了递延所得税负债如何因账面收入和税务收入之间的暂时差异而产生。

4.Understanding deferred income tax liabilities is crucial for evaluating a company's long-term financial health.

理解递延所得税负债对评估公司的长期财务健康至关重要。

5.A rise in deferred income tax liabilities often indicates that a company is deferring tax payments to future periods.

在递延所得税负债上升时，通常表示公司正在将税款支付推迟到未来的时期。

作文

Deferred income tax liabilities are an essential concept in accounting and finance, representing taxes that a company owes but has not yet paid. These liabilities arise due to timing differences between when income is recognized for accounting purposes and when it is recognized for tax purposes. For instance, a company may report higher earnings in its financial statements than what is reported on its tax return due to the use of different rules for revenue recognition. This discrepancy creates a temporary difference, leading to the accumulation of deferred income tax liabilities.

Understanding deferred income tax liabilities is crucial for investors and stakeholders as it provides insights into a company's future tax obligations. When a company has significant deferred income tax liabilities, it indicates that it may face higher tax payments in the future. This situation could arise if the company has accelerated depreciation on its assets for tax purposes but uses straight-line depreciation for accounting purposes. The difference in depreciation methods creates a temporary difference that results in deferred income tax liabilities.

Moreover, managing deferred income tax liabilities effectively is vital for a company's cash flow management. Companies must ensure they have sufficient liquidity to meet their future tax obligations. If a company fails to manage these liabilities properly, it could face cash flow issues when the deferred taxes come due. This scenario can be particularly concerning for companies with large deferred income tax liabilities, as they may need to allocate a significant portion of their future cash flows to settle these obligations.

It is also important to note that deferred income tax liabilities can be influenced by changes in tax laws or rates. For example, if a government reduces corporate tax rates, the value of existing deferred income tax liabilities may decrease. This change could lead to a reduction in the company's overall tax burden, positively impacting its financial health. Therefore, companies must stay informed about tax legislation and adjust their financial strategies accordingly.

In conclusion, deferred income tax liabilities play a significant role in understanding a company's financial position and future obligations. Investors should carefully analyze these liabilities when evaluating a company's financial statements, as they can provide valuable insights into potential tax risks and cash flow challenges. By comprehensively understanding deferred income tax liabilities, stakeholders can make more informed decisions regarding their investments and the overall financial health of a company.

递延所得税负债是会计和财务中的一个重要概念，代表着公司所欠但尚未支付的税款。这些负债由于会计收入确认时间与税务收入确认时间之间的差异而产生。例如，一家公司在其财务报表中报告的收益可能高于其税务申报中报告的收益，因为两者在收入确认规则上有所不同。这种差异导致了暂时性差异，从而形成了递延所得税负债。

理解递延所得税负债对于投资者和利益相关者至关重要，因为它提供了关于公司未来税务义务的见解。当一家公司拥有显著的递延所得税负债时，这表明它未来可能面临更高的税款支付。这种情况可能出现在公司对其资产采用加速折旧法进行税务处理，但在会计处理中使用直线折旧法的情况下。折旧方法的差异产生了暂时性差异，从而导致了递延所得税负债的积累。

此外，有效管理递延所得税负债对公司的现金流管理至关重要。公司必须确保有足够的流动资金来满足未来的税务义务。如果公司未能妥善管理这些负债，当递延税款到期时可能会面临现金流问题。这种情况对于那些拥有大量递延所得税负债的公司尤其令人担忧，因为他们可能需要将未来现金流的很大一部分分配用于偿还这些义务。

还需要注意的是，递延所得税负债可能会受到税法或税率变化的影响。例如，如果政府降低企业税率，现有的递延所得税负债的价值可能会下降。这种变化可能导致公司的整体税负减少，从而对其财务健康产生积极影响。因此，公司必须密切关注税收立法，并相应调整其财务策略。

总之，递延所得税负债在理解公司的财务状况和未来义务方面发挥着重要作用。投资者在评估公司的财务报表时应仔细分析这些负债，因为它们可以提供有关潜在税务风险和现金流挑战的宝贵见解。通过全面理解递延所得税负债，利益相关者可以在投资决策和公司整体财务健康方面做出更明智的选择。