deferred taxes

简明释义

递延税金

英英释义

例句

1.Understanding deferred taxes is crucial for accurate financial planning.

理解递延税款对于准确的财务规划至关重要。

2.Investors should pay attention to the deferred taxes as they can affect future cash flows.

投资者应注意递延税款，因为它们可能会影响未来的现金流。

3.A large portion of the company's liabilities consists of deferred taxes related to asset depreciation.

公司的大部分负债由与资产折旧相关的递延税款组成。

4.The company reported a significant amount of deferred taxes in its financial statements.

该公司在其财务报表中报告了大量的递延税款。

5.The accountant explained how deferred taxes arise from differences between accounting and tax rules.

会计师解释了递延税款是如何因会计和税务规则之间的差异而产生的。

作文

Deferred taxes are a crucial concept in accounting and finance, representing taxes that are assessed but not yet paid. They arise due to timing differences between when income and expenses are recognized for accounting purposes and when they are recognized for tax purposes. Understanding deferred taxes is essential for both businesses and investors, as it affects cash flow, financial statements, and ultimately the valuation of a company.For instance, when a company earns revenue, it may not be required to pay taxes on that income until a later date. This creates a situation where the company has an obligation to pay taxes in the future, leading to the creation of deferred taxes. These taxes can result from various factors, including differences in depreciation methods for accounting and tax purposes, or the recognition of certain expenses that are deductible for tax purposes but not immediately recognized in financial statements.The concept of deferred taxes can be divided into two categories: deferred tax assets and deferred tax liabilities. A deferred tax asset arises when a company has overpaid taxes or has tax losses that can be utilized to reduce future tax payments. On the other hand, a deferred tax liability occurs when a company has underpaid taxes or has taxable income that will be recognized in the future.Understanding how deferred taxes work is vital for accurate financial reporting. Companies must report their deferred tax assets and liabilities on their balance sheets, which helps stakeholders understand the potential future tax implications. For example, if a company has significant deferred tax liabilities, it may indicate future cash outflows, which could affect its liquidity position. Conversely, a strong position in deferred tax assets may suggest that a company is well-positioned to offset future tax obligations.Moreover, the management of deferred taxes can have strategic implications. Companies often engage in tax planning strategies to optimize their tax positions, which can involve accelerating or deferring income and expenses. By understanding the timing of tax payments, businesses can make informed decisions about when to recognize revenue or incur expenses, ultimately influencing their cash flow and profitability.Investors also need to pay attention to deferred taxes when evaluating a company's financial health. Analysts often scrutinize the balance sheet to assess the level of deferred tax assets and liabilities, as these figures can provide insights into the company's future tax obligations and cash flow needs. A company with a high amount of deferred tax liabilities might face challenges in managing its cash flow, especially if it does not have sufficient future earnings to cover those liabilities.In conclusion, deferred taxes play a significant role in the financial landscape of businesses. They represent a complex interplay between accounting practices and tax regulations, impacting cash flow, financial reporting, and strategic decision-making. Both business leaders and investors must grasp the implications of deferred taxes to navigate the financial environment effectively. By understanding this concept, companies can better manage their tax obligations, while investors can make more informed decisions based on a comprehensive analysis of a company's financial health.

递延税款是会计和财务中的一个重要概念，代表着已评估但尚未支付的税款。它们由于收入和费用在会计处理和税务处理之间的时间差异而产生。理解递延税款对企业和投资者都至关重要，因为它影响现金流、财务报表，并最终影响公司的估值。例如，当一家公司获得收入时，它可能不需要在该收入上立即支付税款。这就造成了公司未来有义务支付税款的情况，从而导致递延税款的产生。这些税款可能由于各种因素而产生，包括会计和税务处理的折旧方法差异，或某些费用的确认，这些费用在税务上可扣除，但在财务报表中并未立即确认。递延税款的概念可以分为两类：递延税资产和递延税负债。递延税资产是在公司多缴税款或拥有可用于减少未来税款的税收损失时产生的。而递延税负债则发生在公司少缴税款或有将在未来确认的应税收入时。理解递延税款的运作对准确的财务报告至关重要。公司必须在其资产负债表上报告递延税资产和负债，这有助于利益相关者了解潜在的未来税务影响。例如，如果一家公司有大量的递延税负债，这可能表明未来的现金流出，这可能会影响其流动性状况。相反，强大的递延税资产可能表明公司在抵消未来税务义务方面处于良好位置。此外，管理递延税款可能具有战略意义。公司通常会进行税务规划策略，以优化其税务状况，这可能涉及加速或推迟收入和费用的确认。通过理解税款支付的时机，企业可以做出关于何时确认收入或发生费用的明智决策，从而最终影响其现金流和盈利能力。投资者在评估公司的财务健康状况时，也需要关注递延税款。分析师通常会仔细审查资产负债表，以评估递延税资产和负债的水平，因为这些数字可以提供有关公司未来税务义务和现金流需求的见解。拥有高额递延税负债的公司可能在管理现金流方面面临挑战，特别是如果它没有足够的未来收益来覆盖这些负债。总之，递延税款在企业的财务环境中发挥着重要作用。它们代表了会计实践与税务法规之间复杂的相互作用，影响现金流、财务报告和战略决策。企业领导者和投资者都必须掌握递延税款的含义，以有效地驾驭财务环境。通过理解这一概念，公司可以更好地管理其税务义务，而投资者则可以根据对公司财务健康状况的全面分析做出更明智的决策。