deferred income tax

简明释义

递延所得税

英英释义

例句

1.The accountant explained that the deferred income tax 递延所得税 arises from differences between accounting and tax treatment.

会计师解释说，递延所得税是由于会计与税务处理之间的差异而产生的。

2.The deferred income tax 递延所得税 asset can be valuable for companies expecting to generate taxable income in the future.

对于预计未来将产生应税收入的公司来说，递延所得税资产可能是有价值的。

3.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状况时，应关注递延所得税负债。

4.During the audit, the team discovered several instances of deferred income tax 递延所得税 that had not been properly recorded.

在审计过程中，团队发现了几例未被正确记录的递延所得税。

5.The company reported a significant amount of deferred income tax 递延所得税 on its balance sheet due to temporary differences in revenue recognition.

由于收入确认的暂时差异，公司在资产负债表上报告了大量的递延所得税。

作文

Understanding financial concepts is crucial for anyone involved in business or personal finance. One such concept that often confuses people is deferred income tax. This term refers to a tax liability that is postponed to a future date, allowing businesses to defer the payment of taxes on certain income until a later period. This can arise from various situations, such as differences between accounting rules and tax regulations, which may lead to temporary discrepancies in reported income.To illustrate this, consider a company that uses accrual accounting. Under this method, revenue is recorded when it is earned, not necessarily when it is received. If the company recognizes revenue in its financial statements but does not yet report it for tax purposes, it creates a situation where the company has taxable income that it will not pay taxes on until a future date. This results in a deferred income tax liability on the balance sheet, indicating that the company will owe taxes in the future.The implications of deferred income tax are significant for both businesses and investors. For companies, understanding their deferred tax liabilities is essential for accurate financial planning and cash flow management. It allows them to anticipate future tax obligations and make informed decisions about investments and expenditures. Moreover, managing these deferred tax assets and liabilities can provide strategic advantages in optimizing tax positions.Investors, on the other hand, should pay attention to a company's deferred income tax situation when evaluating its financial health. A high level of deferred tax liabilities could indicate potential future tax burdens that might affect profitability. Conversely, a company with substantial deferred tax assets may have opportunities for tax savings in the future, which could enhance its value.In conclusion, deferred income tax is an important financial concept that reflects the timing differences between accounting income and taxable income. By deferring tax payments, companies can manage their cash flows more effectively and plan for future financial obligations. Understanding this concept is vital for both business owners and investors, as it plays a critical role in financial analysis and decision-making. As we navigate the complexities of finance, grasping terms like deferred income tax will empower us to make better-informed choices and strategies in our personal and professional financial dealings.

理解财务概念对任何参与商业或个人财务的人来说都是至关重要的。其中一个常常让人困惑的概念是递延所得税。这个术语指的是一种税务负债，它被推迟到未来的某个日期，从而允许企业将某些收入的税款推迟支付，直到以后。这种情况可能源于各种情况，例如会计规则与税收法规之间的差异，这可能导致报告收入的暂时不一致。为了说明这一点，考虑一个采用权责发生制会计的公司。在这种方法下，收入在赚取时就被记录，而不一定是在收到时。如果公司在其财务报表中确认了收入，但尚未在税务上报告，则会产生一种情况，即公司有应纳税收入，但不会在未来某个时间支付税款。这导致了资产负债表上出现递延所得税负债，表明公司将在未来欠税。递延所得税的影响对企业和投资者都非常重要。对于公司而言，了解其递延税负是准确财务规划和现金流管理的关键。它使他们能够预测未来的税务义务，并就投资和支出做出明智的决策。此外，管理这些递延税资产和负债可以在优化税务状况方面提供战略优势。另一方面，投资者在评估公司的财务健康状况时，应关注公司的递延所得税情况。较高水平的递延税负可能表明未来可能面临的税务负担，这可能会影响盈利能力。相反，拥有大量递延税资产的公司可能在未来有税收节省的机会，这可能会提升其价值。总之，递延所得税是一个重要的财务概念，反映了会计收入与应纳税收入之间的时间差异。通过递延税款支付，公司可以更有效地管理现金流并规划未来的财务义务。理解这个概念对企业主和投资者都是至关重要的，因为它在财务分析和决策中发挥着关键作用。在我们应对财务复杂性时，掌握像递延所得税这样的术语将使我们能够在个人和职业财务交易中做出更明智的选择和策略。